Abstract

As political pressure for "public accountability" of charitable organizations and churches increases, lines which delineate the borders of appropriate government surveillance and enforcement activity towards charitable organizations and churches, now somewhat unclear, will be sharpened by contest. A spectacular illustration of what can occur when the state loses its sense of restraint is the receiver ship imposed on the Worldwide Church of God in a proceed ing brought by the California Attorney General's office. In stead of constitutionally required separation of church and state, there followed a period in which a state-appointed official took charge of all the administrative affairs of a church and its affiliated charitable organizations. Arguments which have served as a basis for the Attorney General's extreme action are that charitable funds, including church funds, are "public funds," and that the financial affairs of churches are entitled to no First Amendment protection. This article proposes that the line which marks the constitutionally protected rights of churches be drawn at a point rather close to that which marks protections for individuals. In addition, the financial and religious affairs of churches should be recognized as inextri cably linked. Thus, legitimate law enforcement against churches could be conducted without abridging the unique protections of churches under the First Amendment.

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