The Supreme Court decision recognizing the exemption of religious organizations from attendance limits has led to a filing today for tax exemption under IRS Code 501 (c) for the Holy Church of Branch Covidians.

The Church will hold worship services in a chain of Covidian refurbished businesses that investors have bought up at fire sale prices. Most of these properties did not previously have a religious affiliation.  Restrictions from state or city orders for control of the COVID-19 contagion will, the Church believes, no longer apply as Church bars, restaurants, fitness centers etc. are converted into sites of worship.

Larson E. Cheatum, a lawyer with Dewey Cheatem and Howe, representing the new religious organization, said that the leaders of the religious order believe there is as a fundamental spiritual justification and demand for the church and its associated commercial operations.  Many feel  their freedoms are being unfairly and illegally infringed upon by overzealous health officials promoting masks and social distancing.

Chief Justice Roberts, in dissent on this case, on a similar worshipper numbers case over the summer, in which the Court ruled not to interfere with public health rules:

Chief Justice John Roberts wrote, in a case similarly challenging restrictions on church attendance, that local officials “should not be subject to second-guessing by an unelected federal judiciary, which lacks the background, competence and expertise to assess public health and is not accountable to the people.”

Justice Gorsuch on this case the First Amendment and COVID, Amy Coney Barrett joined him as the deciding vote in a 5-4 decision

“It is time — past time — to make plain that, while the pandemic poses many grave challenges, there is no world in which the Constitution tolerates color-coded executive edicts that reopen liquor stores and bike shops but shutter churches, synagogues and mosques,”

Have a safe and happy Thanksgiving everyone, and follow the advice of public health authorities!