In considering the guidance the executive branch of government has provided to resolve questions relating to religious freedom and the issue of church and state, Lee draws upon the positions of both the IRS and the President. Initially, he concludes that when the state requires churches committed to speaking truth in the public square to choose between publicizing their beliefs and remaining tax-exempt, it burdens the free exercise of religion.
When A King Speaks of God; When God Speaks to a King: Faith, Politics, Tax Exempt Status, and the Constitution in the Clinton Administration,
63 Law and Contemporary Problems
Available at: https://scholarship.law.duke.edu/lcp/vol63/iss1/17