Texas Has Gone To War With Unitarian Universalists

Texas Comptroller Strayhorn Denies UU Congregation Tax Status

Unitarian Universalists have for decades presided over births, marriages and memorials. The church operates in every state, with more than 5,000 members in Texas alone.

But according to the office of Texas Comptroller Carole Keeton Strayhorn, a Denison Unitarian church isn't really a religious organization -- at least for tax purposes. Its reasoning: the organization "does not have one system of belief."

Never before -- not in this state or any other -- has a government agency denied Unitarians tax-exempt status because of the group's religious philosophy, church officials say. Strayhorn's ruling clearly infringes upon religious liberties, said Dan Althoff, board president for the Denison congregation that was rejected for tax exemption by the comptroller's office.

"I was surprised -- surprised and shocked -- because the Unitarian church in the United States has a very long history," said Althoff, who notes that father-and-son presidents John Adams and John Quincy Adams were both Unitarians.

His church is just one of several Unitarian congregations in North Texas, including churches in Fort Worth, Arlington and Southlake.

The comptroller's office has not always barred "creedless" religions from tax exemption, said Douglas Laycock, a University of Texas law professor who specializes in religious liberty issues.

That standard first came up in 1997, when then-Comptroller Sharp ruled against the Ethical Culture Fellowship of Austin. In making that decision, Sharp overturned the recommendation of his staff.

The Ethical Culture Fellowship sued, claiming that Sharp overstepped his authority. Allied with the group in the ongoing lawsuit are pastors from a broad range of faiths, including Baptists, Lutherans and Mennonites.

Both the lower court and the Texas Supreme Court have ruled against the state's decision. In one opinion, an appeals court said the comptroller's test "fails to include the whole range of belief systems that may, in our diverse and pluralistic society, merit the First Amendment protection."

Strayhorn vows to continue the legal fight to the U.S. Supreme Court, if necessary. "Otherwise, any wannabe cult who dresses up and parades down Sixth Street on Halloween will be applying for an exemption," she said in a April 23 news release.

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