Warren E. Burger

“ To construe exemptions so strictly that unorthodox or minority forms of worship would be denied the exemption benefits granted to those conforming to the majority beliefs might well raise constitutional issues.
The question before us now is not broadly whether petitioner is in an ecclesiastical sense a religious society or a church, but narrowly whether under this particular statute it is qualified for tax exemption. ”

“ In the exercise of its undoubted power Congress has extended tax immunity not only to sincere and bona fide religious activities but also to various educational and patriotic societies and groups whose programs are thought to be in the public interest and welfare. The exemption of buildings belonging to 'religious corporations or societies' is in a context of exemption to art galleries, libraries, public charities, hospitals, schools and colleges, and many named organizations. ”

“ The 'Leaders' testified in terms of 'spiritual values' and 'spiritual guidance' for members; one pamphlet speaks of the people's 'great need for a sense of direction in their lives,' and 'a faith attuned to our times,' and describes the group as 'conceived by its founder as itself a deeply religious Movement * * * to (which) it has remained faithful. ”