Wash. Supreme Court published opinion — 961328.pdf

Citation: Wash. Supreme Court published opinion — 961328.pdf
Jurisdiction: Washington (state)
Source verification: official_capture_completeness_unverified
Original Source: https://www.courts.wa.gov/opinions/pdf/961328.pdf ↗

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For the current opinion, go to https://www.lexisnexis.com/clients/wareports/.
Woods v. Seattle’s Union Gospel Mission, 96132-8
(Stephens, J., dissenting in part and concurring in part)

On this basis, I dissent from the majority’s holding under article I, section 12

of the Washington State Constitution, though I concur in the result to reverse the

superior court’s order granting summary judgment. I would hold the religious

nonprofit exemption under RCW 49.60.040(11) violates article I, section 12’s

antifavoritism principles, and remand for further proceedings to give SUGM the

chance to brief and argue its affirmative defense to WLAD liability based on the

ministerial exception.

FACTS

SUGM incorporated in 1939 for the purpose of “preaching . . . the gospel of

Jesus Christ by conducting rescue mission work in the City of Seattle.” CP at 72.

Its mission “is to serve, rescue and transform those in greatest need through the grace

of Jesus Christ.” Id. at 118. Its articles of incorporation provide, “[A]ny phase of

the work other than direct evangelism shall be kept entirely subordinate and only

taken on so far as seems necessary or helpful to the spiritual work.” Id. at 72. In

November 1943, the Internal Revenue Service (IRS) recognized SUGM as exempt

from federal income tax under 26 U.S.C. § 501(c)(3). The IRS classified SUGM

under 26 U.S.C. §§ 509(a)(1) and 170(b)(1)(A)(i) as a publicly supported church or

a convention or association of churches. In other words, SUGM is a religious

nonprofit organization.

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For the current opinion, go to https://www.lexisnexis.com/clients/wareports/.
Woods v. Seattle’s Union Gospel Mission, 96132-8
(Stephens, J., dissenting in part and concurring in part)