On March 31, 2025, the Supreme Court will hear oral arguments in Catholic Charities Bureau v. Wisconsin Labor & Industry Review Commission.
Wisconsin’s unemployment insurance program provides financial assistance to those who have lost their job through no fault of their own. Under state law, certain nonprofit organizations can opt out of the program, including those operated primarily for religious purposes. Catholic Charities of the Diocese of Superior—a religious ministry that serves people with disabilities, the elderly, and the impoverished—requested an exemption from the state’s program so that it could enroll in the Wisconsin Bishops’ Church Unemployment Pay Program (CUPP), which provides the same level of unemployment benefits.
Last year, the Wisconsin Supreme Court ruled that Catholic Charities could not receive an exemption because its charitable work was not “typical” religious activity. The court said that Catholic Charities could only qualify for an exemption if, for example, it limited its hiring to Catholics and tried to convert those it served. Catholic Charities appealed, and the Supreme Court granted certiorari in December 2024.
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?
Featuring:

Eric Rassbach, Vice President and Senior Counsel, The Becket Fund for Religious Liberties
(Moderator) Hon. Ryan D. Nelson, Judge, United States Court of Appeals, Ninth Circuit