Legal and Legislative
Exemptions from War Tax Withholding, 1980
Mennonite Church USA
"We request the General
Board of our conference to engage in a serious and vigorous search
to use all legal, legislative, and administrative avenues for
achieving a conscientious objector exemption from the legal requirement
that the conference withhold income taxes from the wages of its
employees. If no relief can be found within a three-year period
the General Board shall bring the question back to the Conference."
Following this resolution, the
General Board appointed a five-member Task Force, which later
was joined by representatives of the Mennonite Church, Church
of the Brethren, and Religious Society of Friends (Quakers).
While the Task Force is vigorously
pursuing its assignment to identify and research "legal,
legislative, and administrative avenues," carrying these
tasks through to successful completion requires widespread support
and initiative throughout the General Conference.
I. Legislative Exeption
It is apparent that previous
General Conference resolutions in 1974 and 1977 on the World
Peace Tax Fund have not produced sustained work among many congregations
to ensure that their congressional Representatives and Senators
have endorsed the bill. To date, among congressional districts
in which Mennonites reside in significant numbers, only three
U.S. Representatives have become supporters. The World Peace
Tax Fund is currently sponsored by only 31 of 435 Representatives.
At least 100 sponsors are required for the bill to receive serious
attention.
The Historic Peace Church Task
Force on Taxes has set the summer of 1983 as a target date by
which to obtain these 100 congressional sponsors. To this end,
major educational and promotional efforts are being planned in
all of the participating historic peace churches.
II. Legal Exemption
Research undertaken in 1975,
following an American Friends Service Committee test case, and
subsequent legal opinions sought by the Task Force on Taxes,
have pointed to the possibility of a solution through judicial
action. A suit requesting the court to exempt the historic peace
churches from withholding their employees' income taxes against
their conscience is indicated. Such an action could be a joint
effort by the General Conference and other historic peace churches.
This action might cost $75,000
to $130,000, and would likely require several years to reach
final decision by the U.S. Supreme Court.
With these considerations, the
Task Force on Taxes recommends sustained effort on both the World
Peace Tax Fund and a judicial action during the 1980-1983 triennium.
Therefore, BE IT RESOLVED:
That each General Conference
congregation study the World Peace Tax Fund in depth and appoint
a committee of three persons as congregational educators/organizers
to promote passage of the bill by the U.S. Congress;
That the Task Force on Taxes
provide study and action materials to facilitate the work of
congregations in seeking sponsorship of the World Peace Tax Fund
bill by their U.S. Representative and U.S. Senators;
That the General Board be empowered
to initiate a judicial action seeking exemption for the General
Conference Mennonite Church from withholding taxes from the income
of its employees. This judicial action will be based on the First
Amendment to the U.S. Constitution, which protects church from
laws causing it to violate the conscientious objection of its
employees to contributing to war;
That all General Conference congregations
support the judicial action efforts of the Task Force on Taxes
through special offerings, budget allocations, or some other
means compatible with their financial structure. U.S. congregations
are urged to support efforts for the passage of the World Peace
Tax Fund.
Submitted by: Heinz Janzen, Convenor,
Historic Peace Church Task Force on Taxes
Delton Franz, Member
Duane Heffelbower, Member
Ernie Regehr, Member
Robert Hull, Secretary
Adopted the General Conference
Mennonite Church, February 9-11, 1979, Minneapolis, Minnesota.
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