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Buettner-Hartsoe v. Concordia Preparatory School

Description:  The 4th Circuit reversed a lower court decision that tax-exempt status is "federal financial assistance" and thus triggered the application of Title IX to a private religious school.


A church
Thursday, Mar 28, 2024

The following quote may be attributed to Alliance Defending Freedom Senior Counsel Greg Baylor, director of the ADF Center for Religious Schools, regarding the U.S. Court of Appeals for the 4th Circuit’s decision Wednesday in Buettner-Hartsoe v. Concordia Preparatory School, in which the court concluded that a charity or nonprofit’s 501(c)(3) status does not constitute receiving “federal financial assistance”:

“The 4th Circuit confirmed what has always been true: a nonprofit’s tax-exempt status is not government funding and thus does not trigger multiple burdensome federal laws under which charities and other nonprofits could lose their tax-exempt status. Across the country, charities and nonprofits provide invaluable services to their communities. Yet some courts—including the district court in this case—have wrongly held that the government is actively funding these groups simply by permitting them to keep the contributions donors give them. These court decisions unexpectedly subject nonprofits to a number of expensive legal obligations they never contemplated when they applied for and received their tax-exempt status. This ruling aligns with an important bill that was recently introduced in Congress, the Safeguarding Charity Act, which seeks to shield charities and nonprofits from unexpected and costly regulatory burdens.”

ADF attorneys filed a friend-of-the-court brief in the case on behalf of the Association of Christian Schools International and other religious school organizations. In it, they argued that faith-based schools and associations “have a strong interest in stewarding their limited resources to advance their religious and educational purposes while avoiding costly, burdensome, and unnecessary government regulation.”

Alliance Defending Freedom is an alliance-building, non-profit legal organization committed to protecting religious freedom, free speech, parental rights, and the sanctity of life.

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ABOUT Gregory S. Baylor

Gregory S. Baylor serves as senior counsel with Alliance Defending Freedom, where he is the director of the Center for Religious Schools and senior counsel for government affairs. Since joining ADF in 2009, Baylor has focused on defending and advancing the religious freedom of faith-based educational institutions through advice, education, legislative and public advocacy, and representation in disputes. He has testified about religious liberty issues three times before congressional committees. Greg earned his Juris Doctor in 1990 from Duke University School of Law, where he graduated Order of the Coif, with high honors, and served on the editorial board of the Duke Law Journal. He received his bachelor’s degree in Honors English in 1987 from Dartmouth College. Following graduation from law school, he served as law clerk to the Hon. Jerry E. Smith on the U.S. Court of Appeals for the 5th Circuit. He practiced labor and employment law at two large international law firms for three years before joining the staff of Christian Legal Society’s Center for Law and Religious Freedom, where he served for 15 years prior to joining ADF.