Observation:
Douglas Laycock, Tax Exemption for Racially Discriminatory Religious Schools, 60 Texas L. Rev. 259 (1982).
 

Abstract:
Professor Laycock notes that the controversy over tax exemptions for racially discriminatory schools implicates the right to free exercise of religion. He delineates the three aspects of the liberty protected by the free exercise clause—right to conscientious objection to government policy, right to freedom from discrimination among religions, and right of church autonomy. The problem, he posits, is determining the appropriate scope of racial equality and religious freedom. The Observation discusses Supreme Court and lower court cases on topic. Professor Laycock concludes that the proper resolution of the problem of conflicting commitment to racial equality and freedom of religion is to allow each to predominate in its own sphere.