Rethinking the Religious Purpose Test After Catholic Charities Bureau: The Sincerity-Then-Standards Framework Article
Date of Publication:
Recommended Citation
Victoria Litman, Rethinking the Religious Purpose Test After Catholic Charities Bureau: The Sincerity-Then-Standards Framework, 31 Roger Willliams U. L. Rev. 68 (2026)Clicking on the button will copy the full recommended citation.
In Catholic Charities Bureau v. Wisconsin Labor & Industry Review Commission, the Supreme Court unanimously struck down Wisconsin's test for religious exemptions from unemployment compensation, holding that conditioning exemptions on proselytization or service to co-religionists constitutes denominational discrimination. While the decision correctly identifies what states cannot do, it leaves unresolved what constitutional alternatives remain. This Article proposes the Sincerity-Then-Standards framework: courts should first presume the sincerity of an organization's religious self-identification absent evidence of fraud, then apply neutral, conduct-based standards focused on what the organization does rather than why. Drawing on analogies from the church-status presumption under I.R.C. § 508(c)(1)(A) and the Unrelated Business Income Tax, the framework avoids theological entanglement while offering a model for conduct-based regulation that may extend beyond the employment tax context.