Washington Ethical Society v. District of Columbia
Encyclopedia
Washington Ethical Society v. District of Columbia was a 1957 case of the United States Court of Appeals for the District of Columbia Circuit
. The Washington Ethical Society functions much like a church, but regards itself as a non-theistic religious institution, honoring the importance of ethical living without mandating a belief in a supernatural
origin for ethics. The case involved denial
of the Society's application for tax exemption
as a religious organization. The D.C. Circuit
court reversed the Tax Court's ruling, defined the Society as a religious organization, and granted its tax exemption.
, this was one of the earliest cases establishing the right in the U.S. of nontheistic institutions that function like churches to be treated similarly to theistic religious institutions under the law.
This case is sometimes cited as establishing Secular Humanism
as a religion under the law. That characterization of the case is disputed by others, for a number of reasons:
United States Court of Appeals for the District of Columbia Circuit
The United States Court of Appeals for the District of Columbia Circuit known informally as the D.C. Circuit, is the federal appellate court for the U.S. District Court for the District of Columbia. Appeals from the D.C. Circuit, as with all the U.S. Courts of Appeals, are heard on a...
. The Washington Ethical Society functions much like a church, but regards itself as a non-theistic religious institution, honoring the importance of ethical living without mandating a belief in a supernatural
Supernatural
The supernatural or is that which is not subject to the laws of nature, or more figuratively, that which is said to exist above and beyond nature...
origin for ethics. The case involved denial
Denial of request
Denial of request is the refusal of one party to grant the request of another. Some acts that can be considered denial may include the refusal of a person or a group of people representing a company, organization, or government agency to provide what a client or one seeking to be a client has...
of the Society's application for tax exemption
Tax exemption
Various tax systems grant a tax exemption to certain organizations, persons, income, property or other items taxable under the system. Tax exemption may also refer to a personal allowance or specific monetary exemption which may be claimed by an individual to reduce taxable income under some...
as a religious organization. The D.C. Circuit
United States Court of Appeals for the District of Columbia Circuit
The United States Court of Appeals for the District of Columbia Circuit known informally as the D.C. Circuit, is the federal appellate court for the U.S. District Court for the District of Columbia. Appeals from the D.C. Circuit, as with all the U.S. Courts of Appeals, are heard on a...
court reversed the Tax Court's ruling, defined the Society as a religious organization, and granted its tax exemption.
Significance
Along with Fellowship of Humanity v. County of AlamedaFellowship of Humanity v. County of Alameda
Fellowship of Humanity v. County of Alameda was a 1957 California Courts of Appeal case in the Fellowship of Humanity, an organization of humanists, sought a tax exemption from Alameda County, California on the ground that they used their property "solely and exclusively for religious worship."...
, this was one of the earliest cases establishing the right in the U.S. of nontheistic institutions that function like churches to be treated similarly to theistic religious institutions under the law.
This case is sometimes cited as establishing Secular Humanism
Secular humanism
Secular Humanism, alternatively known as Humanism , is a secular philosophy that embraces human reason, ethics, justice, and the search for human fulfillment...
as a religion under the law. That characterization of the case is disputed by others, for a number of reasons:
- Different groups use the term secular humanismSecular humanismSecular Humanism, alternatively known as Humanism , is a secular philosophy that embraces human reason, ethics, justice, and the search for human fulfillment...
differently. According to some definitions, the Society does not practice secular humanism. The Society practices Ethical CultureEthical CultureThe Ethical movement, also referred to as the Ethical Culture movement or simply Ethical Culture, is an ethical, educational, and religious movement that is usually traced back to Felix Adler...
, the philosophy of a movement founded in 1876, predating the modern HumanistHumanismHumanism is an approach in study, philosophy, world view or practice that focuses on human values and concerns. In philosophy and social science, humanism is a perspective which affirms some notion of human nature, and is contrasted with anti-humanism....
movement. While Ethical Culture is, broadly speaking, a humanistHumanismHumanism is an approach in study, philosophy, world view or practice that focuses on human values and concerns. In philosophy and social science, humanism is a perspective which affirms some notion of human nature, and is contrasted with anti-humanism....
philosophy, it has its own distinct character. As practiced by the Washington Ethical Society, it is in many respects more aligned with religious humanismReligious humanismReligious humanism is an integration of humanist ethical philosophy with religious rituals and beliefs that center on human needs, interests, and abilities.-Origins:...
than with secular humanismSecular humanismSecular Humanism, alternatively known as Humanism , is a secular philosophy that embraces human reason, ethics, justice, and the search for human fulfillment...
.
- The court decision did not address the question of whether the ideas of Ethical Culture were inherently religious; it merely determined that the Washington Ethical Society functioned like a church and so was entitled to similar protections.
- In the obiter dictumObiter dictumObiter dictum is Latin for a statement "said in passing". An obiter dictum is a remark or observation made by a judge that, although included in the body of the court's opinion, does not form a necessary part of the court's decision...
note in the case Torcaso v. WatkinsTorcaso v. WatkinsTorcaso v. Watkins, was a United States Supreme Court case in which the court reaffirmed that the United States Constitution prohibits States and the Federal Government from requiring any kind of religious test for public office, in the specific case, as a notary public.-Background:In the early...
in which Justice Hugo BlackHugo BlackHugo Lafayette Black was an American politician and jurist. A member of the Democratic Party, Black represented Alabama in the United States Senate from 1927 to 1937, and served as an Associate Justice of the Supreme Court of the United States from 1937 to 1971. Black was nominated to the Supreme...
apparently coined the term Secular HumanismSecular humanismSecular Humanism, alternatively known as Humanism , is a secular philosophy that embraces human reason, ethics, justice, and the search for human fulfillment...
, this case was referenced but the term Secular Humanism apparently referred to the case Fellowship of Humanity v. County of AlamedaFellowship of Humanity v. County of AlamedaFellowship of Humanity v. County of Alameda was a 1957 California Courts of Appeal case in the Fellowship of Humanity, an organization of humanists, sought a tax exemption from Alameda County, California on the ground that they used their property "solely and exclusively for religious worship."...
.
Rationale for decision
The decision was written by Justice Warren Burger, predating his appointment to the U.S. Supreme Court. The decision stated:- The sole issue raised is whether petitioner falls within the definition of a "church" or a "religious society" . . . . The taxing authority urges denial of the tax exemption asserting petitioner is not a religious society or church and that it does not use its buildings for religious worship since "religious" and "worship" require a belief in and teaching of a Supreme Being who controls the universe. The position of the tax Court, in denying tax exemption, was that belief in and teaching of the existence of a Divinity is essential to qualify under the statute. . . . To construe exemptions so strictly that unorthodox or minority forms of worship would be denied the exemption benefits granted to those conforming to the majority beliefs might well raise constitutional issues . . . . The question before us now is not broadly whether petitioner is in an ecclesiastical sense a religious society or a church, but narrowly whether under this particular statute it is qualified for tax exemption. . . . We hold on this record and under the controlling statutory language petitioner qualifies as "a religious corporation or society" . . . .