Saturday, March 11, 2017

Oppose Maryland tax exemption for Boy Scouts

By Mathew Goldstein 

The Maryland Senate is probably going to vote soon on HB 796, Sales and Use Tax - Exemptions - Girl Scouts and Boy Scouts.  The House voted unanimously for this bill.  The corresponding Senate bill, SB 748, has not been reported by the Senate committee.  Therefore, you can send two emails, one to the committee, and another to your Senator, opposing this bill.  The email addresses of the committee members are on http://secularmaryland.org/lobbying-actions.  Below is a copy of the email that I sent to the Senate Committee which you can copy.

Budget and Taxation Committee
3 West Miller Senate Office Building
Annapolis, MD 21401

Chairwoman and Members of the Committee:

Generally, tax exempt non-profits must comply with the same laws which apply to for-profit businesses.  Churches and religious non-profits are a special case because the First Amendment to the U.S. Constitution forbids the government making a law "respecting an establishment of religion" and also forbids "prohibiting the free exercise thereof."  However, government cannot single out particular religious non-profits for a special tax exemption.

The policies of Boy Scouts restrict membership to applicants who "subscribe to the precepts of the Declaration of Religious Principles (duty to God), and abide by the Scout Oath and Scout Law." Boy Scouts of America, Membership Standards Implementation Frequently Asked Questions, 4, available at http://www.baltimorebsa.org/document/implementation-faq-for-unit-leaders-8-15-2013/129466.  The Declaration of Religious Principles states, in part, that "Boy Scouts of America maintains that no member can grow into the best kind of citizen without recognizing an obligation to God and, therefore, recognizes the religious element in the training of the member," and that "[o]nly persons willing to subscribe to this Declaration of Religious Principle ... shall be entitled to certificates of membership." Boy Scouts of America, Manual for Chaplain Aides and Chaplains, 
http://www.scouting.org/scoutsource/Media/Relationships/ManualforChaplainsandAides.aspx. The Scout Oath reads, in relevant part, "On my honor I will do my best to do my duty to God and my country", Membership Standards Implementation supra, 4.

Because the Boy Scouts of America Scouting program is closed to non-theists it should not be singled out for special tax exemptions.  Girl Scouts would be granted the same tax exemption but all other competing youth organizations, including Camp Fire, Navigator USA, and Baden Powell Service Association, will still be required to pay sales and use taxes.  Unlike the Boy Scouts of America Scouting program, these other youth programs do not mandate theism.

The uncollected sales and use tax problem has at least two appropriate remedies.  One is to enforce the state tax law and collect the sales and use taxes.  The other is to grant a sales and use tax exemption for all non-profit youth organizations equally.  Privileging BSA with a tax exemption is unfair and improper.  While pairing the tax exemption for Boy Scouts with the same exemption for Girl Scouts provides for gender balance, it fails to provide such balance for excluded non-theist boys and their families and for competing youth organizations.

1 comment:

Nina Athena said...

Thank you for sharing such valuable and helpful information and knowledge. This can give us more insights! Keep it up. I would love to see your next update.

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