Prior to American independence, most of the original colonies supported religious activities with taxes, with several colonies choosing a single church as its official religion. These official churches enjoyed privileges not granted to other religious groups.
Massachusetts and
Connecticut supported the
Congregational church by taxes. In colonial
South Carolina, the
Anglican Church benefited from church taxes. Other colonies would more generally assist religion by requiring taxes that would partially fund religious institutions - taxpayers could direct payments to the Protestant denomination of their choosing. Only the colonies of Delaware, New Jersey, Pennsylvania and Rhode Island did not require a tax to support religion. During and after the American Revolution, religious minorities, such as the Methodists and the Baptists, argued that taxes to support religion violated freedoms won from the British. Defenders of the practice argued that government needed to fund religious institutions because public virtue depended on these institutions which could not survive purely on private donations. The Jefferson quotation cited in Black's opinion is from a
letter Jefferson wrote in 1802 to the
Baptists of
Danbury,
Connecticut, that there should be "a wall of
separation between church and state." Critics of Black's reasoning (most notably, former Chief Justice
William H. Rehnquist) have argued that the majority of states did have "official" churches at the time of the First Amendment's adoption and that
James Madison, not Jefferson, was the principal drafter. However, Madison himself often wrote of "perfect separation between the ecclesiastical and civil matters" (1822 letter to Livingston), which means the authority of the church (that which comes from the church) is decided by church authority, and that which is decided in civil government is decided by civil authorities; neither may decree law or policy in each other's realm. Another description reads: "line of separation between the rights of religion and the civil authority... entire abstinence of the government" (1832 letter Rev. Adams), and "practical distinction between Religion and Civil Government as essential to the purity of both, and as guaranteed by the Constitution of the United States" (1811 letter to Baptist Churches). In
Lemon v. Kurtzman (1971), the Supreme Court ruled that government may not "excessively entangle" with religion. The case involved two
Pennsylvania laws: one permitting the state to "purchase" services in secular fields from religious schools, and the other permitting the state to pay a percentage of the salaries of private school teachers, including teachers in religious institutions. The Supreme Court found that the government was "excessively entangled" with religion, and invalidated the statutes in question. The excessive entanglement test, together with the secular purpose and primary effect tests thereafter became known as the
Lemon test, which judges have often used to test the constitutionality of a statute on establishment clause grounds. The Supreme Court decided
Committee for Public Education & Religious Liberty v. Nyquist and
Sloan v. Lemon in 1973. In both cases, states—
New York and
Pennsylvania—had enacted laws whereby public
tax revenues would be paid to low-income parents so as to permit them to send students to private schools. It was held that in both cases, the state unconstitutionally provided aid to religious organizations. The ruling was partially reversed in
Mueller v. Allen (1983). There, the Court upheld a
Minnesota statute permitting the use of tax revenues to reimburse parents of students. The Court noted that the Minnesota statute granted such aid to parents of all students, whether they attended public or private schools. While the Court has prevented states from directly funding parochial schools, it has not stopped them from aiding religious colleges and universities. In
Tilton v. Richardson (1971), the Court permitted the use of public funds for the construction of facilities in religious institutions of higher learning. It was found that there was no "excessive entanglement" since the buildings were themselves not religious, unlike teachers in parochial schools, and because the aid came in the form of a one-time grant, rather than continuous assistance. One of the largest recent controversies over the amendment centered on
school vouchers—government aid for students to attend private and predominantly religious schools. The Supreme Court, in
Zelman v. Simmons-Harris (2002), upheld the constitutionality of private school vouchers, turning away an Establishment Clause challenge. == State-sanctioned prayer in public schools ==