The Weekly is a highlight of the work the Ethics and Religious Liberty Commission is doing to strengthen you and our churches for God’s glory.

Explainer: Federal government expected to repeal tax that affected churches

What just happened?

This week, both the House and Senate passed an appropriations bill, which President Trump is expected to sign, that includes a repeal of the troubling tax on all nonprofits, including churches, found in Section 512(a)(7) of the Internal Revenue Code. If left in the tax code, this small provision would have extracted $1.7 billion from the charitable sector over the next decade.

What tax was repealed?

In 2017, Republicans in Congress passed their long-promised tax reform legislation, the Tax Cuts and Jobs Act. Included in the package was a provision that created a new 21% tax on the value of some of nonprofit employees’ benefits.

Because of the change, tax-exempt organizations that provide parking or transit benefits to their employees were subject to unrelated business income tax on the cost of the parking provided. Even by simply allowing its employees to park in a parking lot or garage, that part of the organization’s facilities was subject to a tax on the cost of the parking provided.

This Week at the ERLC

• During Christmas and New Year, we will be taking time off to enjoy our family and friends and celebrate the birth of our Savior. We will be back with the Weekly on Jan. 10, 2020. We hope you have a Merry Christmas and a happy New Year!

• Dan Darling’s new book, “The Characters of Christmas,” was featured on a Fox Nation special.

• Jason Thacker is on “The World and Everything in It” discussing free speech, fake news, and social media.

• Dan Darling has an opinion piece in USA Today about the real Christmas story.

What You Need to Know

• Do you enjoy reading throughout the year? Among the ERLC staff, a variety of books are enjoyed on a regular basis. Here are just a few of the books that we would recommend. 

On the Road with Saint Augustine: A Real-World Spirituality for Restless Hearts by James K. A. Smith  

If I could only pick one spiritual hero, it would be Saint Augustine. I’ve learned more about being a Christ-follower from Augustine’s life and writings than almost any other source. . . . In this latest work, Smith takes you on a spiritual journey with Augustine (with a helping of Heidigger for good measure) and teaches lessons on faith and yearning, suffering and spirituality, that are sure to benefit any believer.

• The holiday season carries with many joys, but it can also provoke emotional lows—so low that some might find themselves in depressive or suicidal frames of mind. Jennifer Greenberg, one who knows these struggles, shares her wisdom for those struggling. Read her important advice here. 

Someday, very soon, you’ll meet Jesus face to face. Whether he returns in power and glory today, or you live out your years and join him in heaven, you will overcome this present evil age (Gal. 1:4). Then, at the perfect time, in the twinkling of an eye, we will be changed (1 Cor. 15:52). He will wipe away every tear from our eyes. There will be no more depression, anxiety, fear, or evil, for the exhausting old ways of sin and death will die (Rev. 21:4).

• During the Christmas season, many people are bouncing around from house to house because of divorce—and it can be incredibly painful. What comfort does the gospel bring for these individuals? Drawing from her own experience, Jessica Burke shares four ways it brings reassurance. Read more here.

I should have never believed in marriage. Growing up, I was surrounded by hurting and broken marriages. My parents divorced when I was in kindergarten, leaving my mom to raise four children under eight. Most of my friends’ parents were divorced as well. We spoke a common language of custody and visits and holidays with only part of your family present. We divided our lives as “before” and “after” divorce.

News From Capitol Hill

As the legislative calendar comes to a close today, it is a good time to reflect on both the accomplishments of our advocacy and the work still undone in preparation for a new year.

• As noted at the top in this week’s lead story, two years after the Tax Cuts and Jobs Act of 2017, one small provision with significantly troubling consequences for nonprofits and houses of worship was finally repealed. This effort was a top priority of the ERLC policy team and its success was the result of the collective advocacy of hundreds of groups representing millions Americans of diverse faith-based and nonprofit organizations. As a sign of the fundamental American value of the separation of the state’s authority from the church, the repeal of Section 512(a)(7) was overwhelming and bipartisan.
   
• Another significant win came for the ERLC policy team last month when the U.S. Department of Health and Human Services issued a regulation that will help ensure faith-based organizations can continue serving vulnerable children and families through foster-care and adoption services.
   
• This year also saw progress on a variety of the ERLC’s international advocacy including the U.S. Trade Representative’s exemption of U.S. tariffs on Bibles printed in China, Secretaries Ross and Pompeo’s decision to hold Chinese officials accountable for their horrific religious persecution, and the success of the ERLC’s documentary titled, Humanity Denied: Religious Freedom in North Korea, premiered in conjunction with the U.S. Department of State’s Ministerial to Advance Religious Freedom.
   
• Jeff Pickering, Chelsea Patterson Sobolik, Steven Harris, and Travis Wussow wrap up 2019 with these highlights and reflection on work yet undone on this latest episode of Capitol Conversations. The team also shared their end of year recommendations for articles, books, podcasts, and journalists to follow in 2020. Capitol Conversations will be off the air for the next two weeks for Christmas and back in January for a month long series on human dignity leading up to the 2020 March For Life.

Featured Podcasts

From The Public Square

Reauthorize USCIRF and Allow It To Be What IRFA Intended
Faith McDonnell, Juicy Ecumenism

Today USCIRF, an independent U.S. government agency tasked with monitoring global religious freedom and making recommendations, remains a sticking point to many.

Against The “Fairness for All” Act
David S. Crawford, First Things

Those who rally under the rainbow banner already share the full legal rights and protections of everyone else in civil society. What they seek, then, are new rights, based in the LGBTQ+ vision of reality.

Supreme Court Grants Cert. In 2 Ministerial Exception Cases
Howard Friedman, Religion Clause

The U.S. Supreme Court today granted review in two cases involving the scope of the "ministerial exception" doctrine. The Court consolidated the two cases for review.

What Do Americans Think About Banning Porn?
Charles Fain Lehman, Institute for Family Studies

Polls consistently show that Americans consider porn morally and socially problematic—a sign that more aggressive enforcement or careful regulation of existing laws might be more popular than some might expect.