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Catholic Charities Bureau, Inc., et al. v. Wisconsin Labor & Industry Review Commission, et al.
Paid petition · Supreme Court of Wisconsin, No. 2020AP2007 · judgment March 14, 2024
Before the decision, about 2.6× the 4.1% base rate. The model weighted this up for counsel who has won certiorari before, a circuit split argued in the petition, and a dissent in the court below (flagged in the petition), and down for a state or local-government respondent.
Questions presented
Granted limited to question 1 presented by the petition. Wisconsin exempts from its state unemployment tax system certain religious organizations that are "operated, supervised, controlled, or principally supported by a church or convention or association of churches" and that are also "operated primarily for religious purposes." Petitioners are Catholic Charities of the Diocese of Superior and several sub-entities. Although all agree Catholic Charities is controlled by a church-the Diocese of Superior-the Wisconsin Supreme Court held that Catholic Charities is not "operated primarily for religious purposes" and thus does not qualify for the tax exemption. Specifically, the court held that Catholic Charities' activities are not "typical" religious activities because Catholic Charities serves and employs non-Catholics, Catholic Charities does not "attempt to imbue program participants with the Catholic faith," and its services to the poor and needy could also be provided by secular organizations. The questions presented are:
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Does a state violate the First Amendment's Religion Clauses by denying a religious organization an otherwise-available tax exemption because the organization does not meet the state's criteria for religious behavior?
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In addressing federal constitutional challenges, may state courts require proof of unconstitutionality "beyond a reasonable doubt?" ORDER OF 12/16/2024: THE PETITION FOR A WRIT OF CERTIORARI IS GRANTED LIMITED TO QUESTION 1 PRESENTED BY THE PETITION.
Counsel of record
For petitioner
Eric Christopher Rassbach
The Becket Fund for Religious Liberty
For respondent
Colin Thomas Roth
Wisconsin Department of Justice
Case
Conference history
Distributed for 2 conferences
Amicus briefs
8 cert-stage · 29 merits
(23 supporting pet./neither, 6 respondent)
Argument & decision
Argued March 31, 2025 — Eric C. Rassbach · Colin T. Roth. Audio and transcript
Decided June 5, 2025. Opinion by Sotomayor.
Proceedings
- Aug 05 2025Record returned to the Supreme Court of Wisconsin.
- Jul 07 2025Judgment and Mandate Issued.
- Jun 05 2025Judgment REVERSED and case REMANDED. Sotomayor, J., delivered the opinion for a unanimous Court. Thomas, J., and Jackson, J., filed concurring opinions.
- Mar 31 2025Argued. For petitioners: Eric C. Rassbach, Washington, D. C.; and Curtis E. Gannon, Deputy Solicitor General, Department of Justice, Washington, D. C. (for United States, as amicus curiae.) For respondents: Colin T. Roth, Assistant Attorney General, Madison, Wis.
- Mar 21 2025Motion of the Deputy Solicitor General for leave to participate in oral argument as amicus curiae and for divided argument GRANTED.
- Mar 21 2025Reply of petitioners Catholic Charities Bureau, Inc., et al. filed. (Distributed)
- Mar 05 2025Brief amicus curiae of Freedom From Religion Foundation filed. (Distributed)
- Mar 05 2025Brief amicus curiae of American Atheists, Inc. filed. (Distributed)
- Mar 05 2025Brief amicus curiae of International Municipal Lawyers Association filed. (Distributed)
- Mar 05 2025Brief amici curiae of Religious and Civil-Rights Organizations filed. (Distributed)
- Mar 05 2025Brief amici curiae of Service Employees International Union, et al. filed. (Distributed)
- Mar 04 2025Motion of the Deputy Solicitor General for leave to participate in oral argument as amicus curiae and for divided argument filed.
- Mar 04 2025Brief amici curiae of Economic Policy Institute, et al. filed. (Distributed)
- Feb 27 2025Record received from the Supreme Court of Wisconsin and available with the Clerk.
- Feb 26 2025Brief of respondents Wisconsin Labor & Industry Review Commission, et al. filed. (Distributed)
- Feb 19 2025CIRCULATED
- Feb 12 2025Record requested from the Supreme Court of Wisconsin.
- Feb 10 2025SET FOR ARGUMENT on Monday, March 31, 2025.
- Feb 03 2025Brief amicus curiae of the United States filed.
- Feb 03 2025Brief amicus curiae of American Center for Law and Justice filed.
- Feb 03 2025Brief amicus curiae of Catholic Charities USA filed.
- Feb 03 2025Brief amici curiae of Maranatha Baptist University, et al. filed.
- Feb 03 2025Brief amicus curiae of City on a Hill Legal Ministry filed.
- Feb 03 2025Brief amici curiae of Evangelical Council For Financial Accountability, et al. filed.
- Feb 03 2025Brief amici curiae of Religiously Affiliated Universities, et al. filed.
- Feb 03 2025Brief amicus curiae of New York State Catholic Conference filed.
- Feb 03 2025Brief amici curiae of Eleven Major Religious Denominations filed.
- Feb 03 2025Brief amicus curiae of Wisconsin State Legislature filed.
- Feb 03 2025Brief amicus curiae of Professor Nathan S. Chapman filed.
- Feb 03 2025Brief amicus curiae of Wisconsin Catholic Conference filed.
- Feb 03 2025Brief amicus curiae of By The Hand filed.
- Feb 03 2025Brief amicus curiae of First Liberty Institute filed.
- Feb 03 2025Brief amici curiae of Ohio, et al. filed.
- Feb 03 2025Brief amici curiae of Christian Legal Society, et al. filed.
- Feb 03 2025Brief amicus curiae of International Society for Krishna Consciousness filed.
- Feb 03 2025Amicus brief of Religious Liberty Scholars not accepted for filing. (To be corrected February 6, 2025)
- Feb 03 2025Brief amici curiae of Religious Liberty Scholars filed. (Corrected)
- Feb 03 2025Brief amicus curiae of National Legal Foundation filed.
- Jan 31 2025Brief amici curiae of The Catholic Conferences of Illinois, et al. filed.
- Jan 31 2025Brief amicus curiae of Professor Christopher C. Lund filed.
- Jan 30 2025Brief amicus curiae of Jewish Coalition for Religious Liberty filed.
- Jan 28 2025Brief amicus curiae of World Faith Foundation filed.
- Jan 27 2025Brief of petitioners Catholic Charities Bureau, Inc., et al. filed.
- Jan 27 2025Joint appendix filed (Jan. 28, 2025--reprint of paper copies only). (Statement of costs filed)
- Dec 16 2024The order granting the petition for a writ of certiorari is amended as follows: The petition for a writ of certiorari is granted limited to Question 1 presented by the petition.
- Dec 13 2024Petition GRANTED.
- Dec 09 2024DISTRIBUTED for Conference of 12/13/2024.
- Nov 19 2024DISTRIBUTED for Conference of 12/6/2024.
- Nov 18 2024Reply of petitioners Catholic Charities Bureau, Inc., et al. filed. (Distributed)
- Nov 14 2024Waiver of the 14-day waiting period for the distribution of the petition pursuant to Rule 15.5 filed by petitioner.
- Nov 08 2024Brief of respondents Wisconsin Labor & Industry Review Commission, et al. in opposition filed.
- Sep 12 2024Brief amici curiae of Religious Liberty Scholars filed.
- Sep 12 2024Brief amici curiae of The Catholic Conferences of Illinois, Iowa, Michigan and Minnesota filed.
- Sep 12 2024Brief amici curiae of The Lutheran Church—Missouri Synod, et al. filed.
- Sep 12 2024Brief amicus curiae of Wisconsin State Legislature filed.
- Sep 12 2024Brief amicus curiae of By The Hand Club For Kids filed.
- Sep 12 2024Brief amicus curiae of Jewish Coalition for Religious Liberty filed.
- Sep 12 2024Brief amicus curiae of Wisconsin Catholic Conference filed.
- Sep 12 2024Brief amici curiae of International Society for Krishna Consciousness and the Sikh Coalition filed.
- Aug 27 2024Motion to extend the time to file a response is granted and the time is extended to and including November 8, 2024.
- Aug 23 2024Motion to extend the time to file a response from September 12, 2024 to November 8, 2024, submitted to The Clerk.
- Aug 09 2024Petition for a writ of certiorari filed. (Response due September 12, 2024)
- May 30 2024Application (23A1067) granted by Justice Barrett extending the time to file until August 11, 2024.
- May 28 2024Application (23A1067) to extend the time to file a petition for a writ of certiorari from June 12, 2024 to August 11, 2024, submitted to Justice Barrett.