Dissenting Supreme Court justices in Friday's same-sex marriage decision raised concerns that conservative churches, schools and other institutions could lose their tax-exempt status with the IRS if they refuse to recognize the high court's decision.
Chief Justice John Roberts warned in his dissenting opinion: "Hard questions arise when people of faith exercise religion in ways that may be seen to conflict with the new right to same-sex marriage - when, for example, a religious college provides married student housing only to opposite-sex married couples, or a religious adoption agency declines to place children with same-sex married couples."
Some churches fear that by refusing to allow same-sex couples to marry in their sanctuaries, the IRS could take away their tax-exempt status by citing a violation of a "fundamental national public policy," explains The New York Times.
The 1983 Supreme Court decision in Bob Jones University v. the United States allowed the IRS to revoke tax-exempt status of schools that barred interracial relationships.
Religiously affiliated universities could be denied tax-exempt status for providing married heterosexual students housing but refusing to accommodate married gay and lesbian students.
"Indeed," writes Roberts, "the Solicitor General candidly acknowledged that the tax exemptions of some religious institutions would be in question if they opposed same-sex marriage. See Tr. of Oral Arg. on Question 1, at 36-38. There is little doubt that these and similar questions will soon be before this Court. Unfortunately, people of faith can take no comfort in the treatment they receive from the majority today."
Justice Samuel Alito raised similar concerns during oral arguments, citing the 1983 Bob Jones decision: "In the Bob Jones case, the Court held that a college was not entitled to tax-exempt status if it opposed interracial marriage or interracial dating. So would the same apply to a university or a college if it opposed same-sex marriage?" he asked.
Arguing on behalf of the Obama administration, Solicitor General Donald B. Verrilli Jr. said, "You know, I don't think I can answer that question without knowing more specifics, but it's certainly going to be an issue. I don't deny that. I don't deny that Justice Alito. It is - it is going to be an issue."
Alito wrote in his dissenting opinion: "The majority attempts, toward the end of its opinion, to reassure those who oppose same-sex marriage that their rights of conscience will be protected. We will soon see whether this proves to be true. I assume that those who cling to old beliefs will be able to whisper their thoughts in the recesses of their homes, but if they repeat those views in public, they will risk being labeled as bigots and treated as such by governments, employers, and schools."
