Skip to content
Register Sign in Wishlist

God and the IRS
Accommodating Religious Practice in United States Tax Law

$34.99 (P)

  • Date Published: April 2018
  • availability: In stock
  • format: Paperback
  • isbn: 9781316629550

$ 34.99 (P)

Add to cart Add to wishlist

Other available formats:
Hardback, eBook

Looking for an examination copy?

If you are interested in the title for your course we can consider offering an examination copy. To register your interest please contact providing details of the course you are teaching.

Product filter button
About the Authors
  • Seventy-five percent of Americans claim religious affiliation, which can impact their taxpaying responsibilities. In this illuminating book, Samuel D. Brunson describes the many problems and breakdowns that can occur when tax meets religion in the United States, and shows how the US government has too often responded to these issues in an unprincipled, ad hoc manner. God and the IRS offers a better framework to understand tax and religion. It should be read by scholars of religion and the law, policymakers, and individuals interested in understanding the implications of taxation on their religious practices.

    • Assembles stories of how tax accommodations function in today's world
    • Provides a history of the development of tax law, religion clauses and tax accommodations
    • Develops a framework to evaluate and design tax accommodations
    Read more

    Reviews & endorsements

    ‘God and the IRS proceeds from the assumption that tax law is inherently interesting and that its attempts to accommodate religious practices are profoundly important. To see what a free society truly values, we must understand how it navigates the numerous tensions between private belief and public obligation. Whether he is talking about Muslim mortgages, Mormon missionaries, or Methodist parsonages, Samuel D. Brunson writes with patience, humor, and clarity. One need not be an attorney or a tax expert to profit from this book, just an engaged and intellectually curious citizen.' Michael Austin, Executive Vice President for Academic Affairs, University of Evansville, Indiana

    ‘When and how should the tax system accommodate religious practice? Samuel D. Brunson does a great job tackling this important but difficult topic, addressing some of the most common ways in which conflicts arise and offering a framework for deciding future cases. This book should appeal to anyone interested in tax law, religion, or both.' Adam Chodorow, Arizona State University

    ‘Samuel D. Brunson's comprehensive and informative new book pulls together a large quantity of historical, legal, and other resources that illustrate how United States tax law accommodates religious practice. Brunson develops a much-needed framework for evaluating tax accommodation of religious practice. This book is an invaluable resource for scholars working at the intersection of tax law and religion.' Shuyi Oei, Boston College Law School

    ‘Drawing on a superb mastery of tax law and the historical nuances of many religious traditions, Samuel D. Brunson compellingly argues for a re-examination of American policies at the points where religion and taxation collide. His nuanced and learned proposal for reform should be studied by policy makers, political scientists, sociologists, legal scholars, historians of religion, and anyone concerned about the relationship between money, government, and religious practice in the American context.' Stephen C. Taysom, Cleveland State University

    See more reviews

    Customer reviews

    Not yet reviewed

    Be the first to review

    Review was not posted due to profanity


    , create a review

    (If you're not , sign out)

    Please enter the right captcha value
    Please enter a star rating.
    Your review must be a minimum of 12 words.

    How do you rate this item?


    Product details

    • Date Published: April 2018
    • format: Paperback
    • isbn: 9781316629550
    • length: 266 pages
    • dimensions: 229 x 152 x 14 mm
    • weight: 0.38kg
    • availability: In stock
  • Table of Contents

    1. Religion and the state
    2. On making the tax law
    3. Accommodation in the intersection of religious practice and the tax law
    4. Taxing citizens of the Kingdom of God
    5. Housing clergy
    6. Neither a borrower nor a lender be
    7. Deductible contribution or purchase of religious benefit
    8. A right to tithe?
    9. Without purse, scrip, or taxes
    10. Religious communitarians
    11. A framework for religious tax accommodation.

  • Author

    Samuel D. Brunson, Loyola University Chicago School of Law
    Samuel D. Brunson teaches tax and business law at Loyola University, Chicago. He has published extensively about the federal income tax. In addition, he blogs extensively about tax and religion and, often, both together. Professor Brunson sits on the boards of two non-profit organizations and is on the organizing committee of the J. Reuben Clark Law Society Faculty Group.

Sign In

Please sign in to access your account


Not already registered? Create an account now. ×

Sorry, this resource is locked

Please register or sign in to request access. If you are having problems accessing these resources please email

Register Sign in
Please note that this file is password protected. You will be asked to input your password on the next screen.

» Proceed

You are now leaving the Cambridge University Press website. Your eBook purchase and download will be completed by our partner Please see the permission section of the catalogue page for details of the print & copy limits on our eBooks.

Continue ×

Continue ×

Continue ×

Find content that relates to you

Join us online

This site uses cookies to improve your experience. Read more Close

Are you sure you want to delete your account?

This cannot be undone.


Thank you for your feedback which will help us improve our service.

If you requested a response, we will make sure to get back to you shortly.

Please fill in the required fields in your feedback submission.