New York Law Review

Tag: Jehovah’s Witnesses

  • Watchtower Bible and Tract Society v. Lewisohn, 35 N.Y.2d 92 (1974): Tax Exemption for Religious Organizations

    35 N.Y.2d 92 (1974)

    To lose tax exemption under Real Property Tax Law §421 and NYC Local Law No. 46, a religious organization’s property must be proven to be both not exclusively religious AND exclusively for bible, tract, or missionary purposes.

    Summary

    This case concerns the tax-exempt status of properties owned by the Watchtower Bible and Tract Society, the governing body of Jehovah’s Witnesses, in New York City. The city attempted to revoke the tax exemption under a new law, arguing that the society was primarily a publishing organization rather than a religious one. The court held that to revoke the exemption, the city had to prove the society was *not* exclusively religious and *was* exclusively for bible and tract purposes, a burden the city failed to meet. The court emphasized the society’s religious activities, including missionary work and the dissemination of religious literature, affirming the lower court’s decision to maintain the tax exemption.

    Facts

    • Watchtower Bible and Tract Society is the governing body of Jehovah’s Witnesses.
    • The Society was organized as a membership corporation for religious purposes in 1909.
    • Jehovah’s Witnesses engage in extensive house-to-house preaching and distribute religious literature.
    • The City of New York sought to remove the Society’s properties from the tax rolls under Real Property Tax Law §421 and Local Law No. 46.
    • The City argued that the Society’s activities were primarily related to publishing and distributing literature, not exclusively religious.
    • The Society claimed it was a religious organization entitled to a tax exemption.

    Procedural History

    The lower courts ruled in favor of the Watchtower Bible and Tract Society, directing the City to maintain the tax exemption. The City appealed to the New York Court of Appeals.

    Issue(s)

    Whether the Watchtower Bible and Tract Society should continue to receive tax exemption for its properties under Real Property Tax Law §421 and Local Law No. 46, considering whether the Society is organized and conducted exclusively for religious purposes.

    Holding

    Yes, because the City failed to prove that the Society was not exclusively religious in its organization and activities.

    Court’s Reasoning

    The court interpreted Real Property Tax Law §421 and Local Law No. 46 strictly. To revoke the tax exemption, the taxing authority had to prove *both* that the organization was not organized or conducted exclusively for religious purposes, *and* that it was organized or conducted exclusively for bible, tract, missionary purposes. The court found that the City failed to prove the first element. The court emphasized that the Watchtower Society is the governing body of a recognized religious denomination, Jehovah’s Witnesses. The court cited numerous cases recognizing the religious nature of Jehovah’s Witnesses’ activities, particularly their house-to-house preaching. Quoting prior decisions, the court highlighted that this activity is considered religious preaching. The court distinguished this case from Matter of Association of Bar of City of N.Y. v. Lewisohn, where the taxing authority successfully demonstrated that the organizations in question were neither exclusively charitable nor educational. The court emphasized the importance of the conjunctive phrasing of the statute. “Thus, in our view, to succeed in establishing the taxable status of real property owned by Watchtower Bible and Tract Society of New York, Inc., under these provisions the taxing authority must prove not only that the corporate owner *is* organized exclusively for bible and tract purposes, but as well that it *is not* organized or conducted exclusively for religious purposes.” The court explicitly avoided ruling on the constitutionality of the law, deciding the case on statutory interpretation grounds. The court also rejected the city’s argument that an Article 7 proceeding was the exclusive remedy. This case illustrates the importance of strictly construing tax exemption statutes and highlights the judicial recognition of Jehovah’s Witnesses’ activities as religious in nature.

  • Watchtower Bible & Tract Society v. Lewisohn, 35 N.Y.2d 92 (1974): Defining ‘Religious Purpose’ for Tax Exemption

    Watchtower Bible & Tract Society v. Lewisohn, 35 N.Y.2d 92 (1974)

    A religious organization’s primary activities, such as preaching and distributing religious literature, qualify as religious purposes under New York’s Real Property Tax Law, entitling it to tax exemptions even if it also engages in bible and tract distribution.

    Summary

    The New York Court of Appeals addressed whether the Watchtower Bible and Tract Society, the governing body of Jehovah’s Witnesses, qualified for a tax exemption under New York law. The City of New York argued that the Society was primarily a bible and tract organization, not a religious one, and thus subject to taxation under a local law that terminated exemptions for certain not-for-profit organizations. The Court held that the Society was organized and conducted exclusively for religious purposes, based on its core activities of preaching and distributing religious materials, thereby reaffirming its tax-exempt status. The Court emphasized the conjunctive nature of the statute, requiring the taxing authority to prove the entity was not religious to deny the exemption.

    Facts

    Watchtower Bible and Tract Society is the governing body of Jehovah’s Witnesses, a recognized religious denomination. The Society’s activities include publishing religious literature and supervising local congregations, which are assigned missionary territories. Members engage in house-to-house preaching and distribute religious materials produced by the Society. The City of New York attempted to remove the Society’s properties from the tax rolls, arguing it was primarily a bible and tract society, not a religious organization under the meaning of Real Property Tax Law § 421 and Local Law No. 46.

    Procedural History

    The Society initiated a proceeding challenging the City’s decision to remove its properties from the tax rolls. The lower courts ruled in favor of the Society, directing the City to restore the tax exemption. The City appealed to the New York Court of Appeals.

    Issue(s)

    Whether the Watchtower Bible and Tract Society is organized and conducted exclusively for religious purposes, and therefore exempt from taxation under New York Real Property Tax Law § 421 and Local Law No. 46 of the City of New York.

    Holding

    Yes, because the Society’s primary activities, such as preaching and distributing religious literature, constitute religious purposes within the meaning of the statute. To deny the exemption, the taxing authority must prove the entity is not religious, a burden the City failed to meet.

    Court’s Reasoning

    The Court focused on the language of Real Property Tax Law § 421 and Local Law No. 46, which stated that to lose the tax exemption, a corporation must not be organized or conducted exclusively for religious purposes, but must be organized or conducted exclusively for bible, tract, or missionary purposes. The court emphasized the word ‘but’, stating that both conditions must be met. The court reasoned that the Society’s activities, particularly house-to-house preaching and distribution of religious literature, are integral to its religious mission and are considered religious activities. The court cited numerous cases supporting the view that Jehovah’s Witnesses’ preaching is a religious activity. The Court noted, “The great weight of judicial authority has uniformly held that the preaching activity of Jehovah’s Witnesses from house to house is done as ministers of the gospel and it is held that it is religious preaching.” The Court distinguished this case from Association of Bar of City of N. Y. v. Lewisohn, where the taxing authority successfully demonstrated that the organizations in question were neither charitable nor educational. The court also addressed the City’s argument that Article 7 was the exclusive remedy for challenging a tax assessment, but the court determined that the thrust of the action was to reinstate a previous determination that had been in place regarding tax exemption. Therefore, the present Article 78 was deemed appropriate to obtain the relief sought.