Holy Spirit Ass'n for the Unification of World Christianity v. Tax Commission

OPINION OF THE COURT

Jones, J.

In determining whether a particular ecclesiastical body has been organized and is conducted exclusively, for religious purposes, the courts may not inquire into or classify the content of the doctrine, dogmas, and teachings held by that body to be integral to its religion but must accept that body’s characterization of its own beliefs and activities and those of its adherents, so long as that characterization is made in good faith and is not sham. On this principle it must be concluded that the Unification Church has religion as its “primary” purpose inasmuch as…