Exhibit 417

Walz v. Tax Commission of the City of New York, 397 U.S. 664

Exhibit 417 · Court opinion

Walz v. Tax Commission of the City of New York, 397 U.S. 664

The State has an affirmative policy that considers these groups as beneficial and stabilizing influences in community life and finds this classification useful, desirable, and in the public interest.

Upheld New York City property tax exemption for houses of worship. Rationale: the exemption covers a broad class of nonprofit properties; legislative purpose is not to establish religion; and either taxing churches or exempting them involves some contact, with exemption involving less. Chief Justice Burger for the Court.

Source: Supreme Court of the United States
Date: 4 May 1970
Quoted from: 397 U.S. at 673 (Part V)
Grade: Primary record
Document: https://tile.loc.gov/storage-services/service/ll/usrep/usrep397/usrep397664/usrep397664.pdf
Accessed: 2026-11-09
Cited by: Findings citing this exhibit

Cited by

Finding REL-4.2: Primary record The Church Audit Procedures Act of 1984 (26 U.S.C. § 7611) permits the IRS to begin a church tax inquiry only on a written reasonable belief held by an appropriate high-level Treasury official and written notice to the church, and requires written approval of regional counsel before a revocation, deficiency notice or assessment. Congress enacted it after a 1983 Senate hearing at which the chairman cited constitutional entanglement and the harm of extended examinations to small congregations.