Reading Room Document

Question of tax exemption for religious institutions and offers to present a lecture on "faith in man" at one of the White House Sunday services

The document is a response to a request for comments and recommendations regarding a letter from Mrs. Madalyn Murray O'Hair. The letter suggests appointing a commission to study tax exemption for religious institutions and offers to present a lecture on "faith in man" at a White House Sunday service. It also discusses Mrs. O'Hair's request for an opinion on the constitutionality of the reading of certain portions of the Bible by astronauts on Apollo 8. The conclusion reached in the document is that the Maryland Court of Appeals held that the state's law exempting property held for public worship does not violate the constitutional prohibition against governmental establishment of religion. The questions presented for review include whether to refer Mrs. O'Hair's suggestions on revising federal tax laws to the Internal Revenue Service and the responsibility of the agency in making recommendations for legislation in this area.

February 18, 1969