Catholic Charities Bureau, Inc. v. Wisconsin Labor and Industry Review Comm'n. (605 U.S. 238, 2025)

PRELIMINARY PRINT Volume 605 U. S. Part 1 Pages 238–279 OFFICIAL REPORTS OF THE SUPREME COURT June 5, 2025 Page Proof Pending Publication REBECCA A. WOMELDORF reporter of decisions NOTICE: This preliminary print is subject to formal revision before the bound volume is published. Users are requested to notify the Reporter of Decisions, Supreme Court of the United States, Washington, D. C. 20543, pio@supremecourt.gov, of any typographical or other formal errors. 238 OCTOBER TERM, 2024 Syllabus CATHOLIC CHARITIES BUREAU, INC., et al. v. WISCONSIN LABOR AND INDUSTRY REVIEW COMMISSION et al. certiorari to the supreme court of wisconsin No. 24–154. Argued March 31, 2025—Decided June 5, 2025 Wisconsin law exempts certain religious organizations from paying unem- ployment compensation taxes. The relevant statute exempts nonproft organizations “operated primarily for religious purposes” and “operated, supervised, controlled, or principally supported by a church or conven- tion or association of churches.” Wis. Stat. § 108.02(15)(h)(2). Petition- ers, Catholic Charities Bureau, Inc., and four of its subentities, sought this exemption as organizations controlled by the Roman Catholic Dio- cese of Superior, Wisconsin. The Wisconsin Supreme Court denied the exemption, holding that petitioners were not “operated primarily for religious purposes” because they neither engaged in proselytization nor limited their charitable services to Catholics. Held: The Wisconsin Supreme Court's application of § 108.02(15)(h)(2) to Page Proof Pending Publication petitioners violates the First Amendment. Pp. 247–254. (a) The First Amendment mandates government neutrality between religions and subjects any state-sponsored denominational preference to strict scrutiny. The Wisconsin Supreme Court's interpretation of § 108.02(15)(h)(2) imposes a denominational preference by differentiating between religions based on theological lines. Petitioners' eligibility for the exemption ultimately turns on inherently religious choices (namely, whether to proselytize or serve only co-religionists in the course of char- itable work), not “ `secular criteria' ” that “happen to have a `disparate impact' upon different religious organizations.” Larson v. Valente, 456 U. S. 228, 247, n. 23. Because that regime explicitly differentiates be- tween religions based on theological practices, strict scrutiny applies. Pp. 247–250. (b) The State argues that, when it comes to religious accommodations afforded by the government, courts should ask whether the accommoda- tion's eligibility criteria are the product of “invidious discrimination” to determine if strict scrutiny applies. In support of that rule, the State draws on Gillette v. United States, 401 U. S. 437. Gillette, however, is inapposite. Unlike the conscientious objector status in Gillette, which was equally available to members of all religions, the Wisconsin Su- preme Court's interpretation of § 108.02(15)(h)(2) facially differentiates among religions based on inherently theological choices. The State next disputes the premise that petitioners were denied coverage be- Cite as: 605 U. S. 238 (2025) 239 Syllabus cause they do not proselytize or serve only Catholics in the course of performing charitable work. The State instead claims that petitioners were excluded because they engaged in no “distinctively religious activ- ity,” meaning “activities that express and inculcate religious doctrine.” Tr. of Oral Arg. 81. That understanding of the Wisconsin Supreme Court's ruling, even if assumed correct, cannot save the statute from strict scrutiny because decisions about whether to “express and incul- cate religious doctrine” while performing charitable work are funda- mentally theological choices driven by religious doctrine. Pp. 250–252. (c) Section 108.02(15)(h)(2), as applied, cannot survive strict scrutiny because the State has not met its burden to show that the law's applica- tion is narrowly tailored to further a compelling government interest. Wisconsin contends that the exemption advances two principal inter- ests. First, it argues that the law serves a compelling state interest in ensuring unemployment coverage for its citizens. The State, however, has failed to demonstrate that the theological lines drawn by the statute are narrowly tailored to advance that interest, particularly as applied to petitioners. Indeed, petitioners operate their own unemployment compensation system, which provides benefts largely equivalent to the state system. The distinctions drawn by Wisconsin's regime, moreover, are underinclusive, exempting religious entities that provide similar Page Proof Pending Publication services (i.e., without proselytizing or serving only co-religionists) when the work is done directly by a church. Second, the State asserts an interest in avoiding entanglement with employment decisions based on religious doctrine. Resolving misconduct disputes for employees tasked with inculcating religious faith, the State argues, may require it to decide whether those employees complied with religious doctrine. The lines drawn by the exemption, however, are overinclusive in rela- tion to that interest, for they operate at the organizational level, cover- ing employees that do and do not inculcate religious doctrine in equal measure. This poor ft between the State's asserted interests and the distinctions drawn cannot satisfy strict scrutiny. Pp. 252–254. 2024 WI 13, 411 Wis. 2d 1, 3 N. W. 3d 666, reversed and remanded. Sotomayor, J., delivered the opinion for a unanimous Court. Thomas, J., post, p. 255, and Jackson, J., post, p. 270, fled concurring opinions. Eric C. Rassbach argued the cause for petitioners. With him on the briefs were Nicholas R. Reaves, Colten L. Stan- berry, and Kyle H. Torvinen. Deputy Solicitor General Gannon argued the cause for the United States as amicus curiae urging reversal. With 240 CATHOLIC CHARITIES BUREAU, INC. v. WISCONSIN LABOR & INDUSTRY REVIEW COMM'N Counsel him on the brief were Deputy Assistant Attorney General McArthur, Nicholas S. Crown, Michael S. Raab, and Lowell V. Sturgill, Jr. Colin T. Roth, Assistant Attorney General of Wisconsin, argued the cause for respondents. With him on the brief were Joshua L. Kaul, Attorney General, and Charlotte Gib- son, Assistant Attorney General.* *Briefs of amici curiae urging reversal were fled for the State of Ohio et al. by Dave Yost, Attorney General of Ohio, T. Elliot Gaiser, Solicitor General, and Katie Rose Talley and Jana M. Bosch, Deputy Solicitors General, and by the Attorneys General and other offcials for their respec- tive States as follows: Steve Marshall of Alabama, Tim Griffn of Arkan- sas, John Guard, Acting Attorney General of Florida, Christopher M. Carr of Georgia, Raúl R. Labrador of Idaho, Brenna Bird of Iowa, Russell Coleman of Kentucky, Liz Murrill of Louisiana, Lynn Fitch of Mississippi, Andrew Bailey of Missouri, Austin Knudsen of Montana, Michael T. Hilg- ers of Nebraska, Drew H. Wrigley of North Dakota, Alan Wilson of South Carolina, Marty Jackley of South Dakota, Derek E. Brown of Utah, Jason Page Proof Pending Publication Miyares of Virginia, and John B. McCuskey of West Virginia; for the Wis- consin State Legislature by Ryan J. Walsh; for the American Center for Law and Justice by Jay Alan Sekulow, Jordan A. Sekulow, Stuart J. Roth, Walter M. Weber, and Laura B. Hernandez; for By The Hand by John J. Bursch and Cody S. Barnett; for Catholic Charities USA by Keith R. Styles and James H. Hulme; for the Catholic Conferences of Illinois et al. by James N. Law; for the Christian Legal Society et al. by Steven T. Mc- Farland, Kimberlee Wood Colby, Laura D. Nammo, and Thomas C. Berg; for City on a Hill Legal Ministry by Dino L. LaVerghetta; for Eleven Major Religious Denominations by Gene C. Schaerr, Erik S. Jaffe, H. Christopher Bartolomucci, Hannah C. Smith, and R. Shawn Gunnarson; for the Evangelical Council for Financial Accountability et al. by Stuart J. Lark; for the First Liberty Institute by Kelly J. Shackelford, Jeffrey C. Mateer, Hiram S. Sasser III, David J. Hacker, Jeremiah G. Dys, and Ryan N. Gardner; for the International Society for Krishna Consciousness by Benjamin Hayes; for the Jewish Coalition for Religious Liberty by Yaa- kov M. Roth and Josh Blackman; for Maranatha Baptist University et al. by Daniel R. Suhr and Caleb R. Gerbitz; for the National Legal Foundation by Frederick W. Claybrook, Jr., Steven W. Fitschen, and James A. Davids; for the New York State Catholic Conference by Michael L. Costello; for Religious Liberty Scholars by Kevin T. Baine, Richard S. Cleary, Jr., and Ian M. Swenson; for Religiously Affliated Universities Cite as: 605 U. S. 238 (2025) 241 Opinion of the Court Justice Sotomayor delivered the opinion of the Court. Wisconsin, like many other States, exempts certain reli- gious organizations from paying taxes into the State's unem- ployment compensation system. One such exemption cov- ers nonprofts “operated primarily for religious purposes” and controlled, supervised, or principally supported by a church. Wis. Stat. § 108.02(15)(h)(2) (2023–2024). Petition- ers, Catholic Charities Bureau, Inc., and four of the entities that it operates, claimed that they qualify for the exemption as religious organizations controlled by the Roman Catholic Diocese of Superior, Wisconsin. The Wisconsin Supreme Court disagreed, holding that petitioners are not “operated primarily for religious purposes” because they neither en- gage in proselytization nor serve only Catholics in their char- itable work. The question here is whether § 108.02(15)(h)(2), as applied to petitioners by the Wisconsin Supreme Court, violates the Page Proof Pending Publication First Amendment. The Court holds that it does. The First Amendment mandates government neutrality between reli- gions and subjects any state-sponsored denominational pref- erence to strict scrutiny. The Wisconsin Supreme Court's application of § 108.02(15)(h)(2) imposed a denominational preference by differentiating between religions based on et al. by Zachary G. Parks; for the Wisconsin Catholic Conference by Bradley G. Hubbard and Elizabeth A. Kiernan; for World Faith Founda- tion by James L. Hirsen and Deborah J. Dewart; for Nathan S. Chapman by Jeffrey R. Johnson; and for Christopher C. Lund, pro se. Briefs of amici curiae urging affrmance were fled for American Athe- ists, Inc., by Geoffrey T. Blackwell; for the Economic Policy Institute et al. by Laurence J. Dupuis, Brenda L. Lewison, and John Philo; for the Free- dom From Religion Foundation by Samuel T. Grover; for Religious and Civil-Rights Organizations by Alex J. Luchenitser, Daniel Mach, Heather L. Weaver, and Cecillia D. Wang; and for Service Employees International Union et al. by Scott A. Kronland. John M. Baker fled a brief for the International Municipal Lawyers Association as amicus curiae. 242 CATHOLIC CHARITIES BUREAU, INC. v. WISCONSIN LABOR & INDUSTRY REVIEW COMM'N Opinion of the Court theological lines. Because the law's application does not survive strict scrutiny, it cannot stand. I A Wisconsin has long operated an unemployment compensa- tion program that seeks to mitigate and “more fairly” distrib- ute the “economic burdens resulting from unemployment.” Wis. Stat. § 108.01(2); see § 108.01 et seq. To achieve that goal, Wisconsin law requires most employers to make regu- lar contributions to the State's unemployment fund through payroll taxes. See §§ 108.17–108.18. Nonproft employers may choose between contributing to that fund and reimburs- ing the State for benefts paid to their laid-off employees. See § 108.151. Wisconsin's regime contains an exemption for religious employers. See § 108.02(15)(h). The exemption applies to Page Proof Pending Publication any “church or convention or association of churches,” with- out further qualifcation, and to services provided “[b]y a duly ordained, commissioned or licensed minister of a church in the exercise of his or her ministry or by a member of a religious order in the exercise of duties required by such order.” §§ 108.02(15)(h)(1), (3). As relevant here, the ex- emption also covers nonproft organizations “operated, su- pervised, controlled, or principally supported by a church or convention or association of churches,” but only if they are “op- erated primarily for religious purposes.” § 108.02(15)(h)(2). Wisconsin is not alone in exempting religious organiza- tions from unemployment compensation taxes. The Federal Unemployment Tax Act, 26 U. S. C. § 3301 et seq., contains a textually parallel religious-employer exemption. See § 3309(b)(1)(B). Since Congress enacted that law in 1970, over 40 States have adopted similar exemptions.1 1 Wisconsin does not cite any decisions interpreting these federal or state laws to require proselytization or exclusively co-religionist service for charitable organizations to qualify for the exemption, as the Wisconsin Supreme Court did here. See infra, at 249–250. Cite as: 605 U. S. 238 (2025) 243 Opinion of the Court B Catholic Charities Bureau, Inc. (Bureau), is a nonproft or- ganization that serves as the social ministry arm of the Roman Catholic Diocese of Superior, Wisconsin. 2024 WI 13, ¶4, 411 Wis. 2d 1, 13, 3 N. W. 3d 666, 672. The Bureau's stated mission is to “carry on the redeeming work of our Lord.” App. to Pet. for Cert. 382a. In aid of that mission, the Bureau “provid[es] services to the poor and disadvan- taged” and seeks to “be an effective sign of the charity of Christ.” Id., at 383a. It does not distinguish on the basis of “race, sex, or religion in reference to clients served, staff employed and board members appointed.” Ibid. The Bureau oversees several separately incorporated enti- ties, including four that, together with the Bureau, are the petitioners here: Barron County Development Services, Inc., Black River Industries, Inc., Diversifed Services, Inc., and Headwaters, Inc. 411 Wis. 2d, at 14–16, 3 N. W. 3d, at 672– Page Proof Pending Publication 673. These entities provide a range of charitable services to local communities across Wisconsin. Barron County De- velopment Services, for instance, helps individuals with disa- bilities secure employment. See id., at 14, 3 N. W. 3d, at 673. Black River Industries provides daily living services to Wisconsinites with developmental or mental health disa- bilities, among other charitable services. Id., at 15, 3 N. W. 3d, at 673. The Roman Catholic Diocese of Superior exercises control over both the Bureau and its subentities. Id., at 14, 3 N. W. 3d, at 672. The bishop of the Diocese serves as the Bureau's president and appoints its membership, which in turn over- sees the Bureau “ `to ensure' ” that it fulflls its mission “ `in compliance with the Principles of Catholic social teaching.' ” Ibid. The Bureau's executive director, who need not be a Catholic priest, supervises the operations of each subentity. Id., at 16, 3 N. W. 3d, at 673; see also 2023 WI App 12, ¶11, 406 Wis. 2d 586, 596, 987 N. W. 2d 778, 783. Employees of the Bureau and its subentities are not re- quired to adhere to any particular religious faith, and the 244 CATHOLIC CHARITIES BUREAU, INC. v. WISCONSIN LABOR & INDUSTRY REVIEW COMM'N Opinion of the Court same is true for the recipients of their charitable services. 411 Wis. 2d, at 16, 3 N. W. 3d, at 673; see also App. to Pet. for Cert. 383a. Participants in petitioners' charitable pro- grams do not receive religious training or orientation, and neither the Bureau nor its subentities “tr[ies] to `inculcate' ” participants with the Catholic faith. 411 Wis. 2d, at 16, 3 N. W. 3d, at 673. That rule, petitioners explain, refects reli- gious doctrine prohibiting Catholic bodies from “ `misus[ing] works of charity for purposes of proselytism.' ” Brief for Petitioners 10 (quoting Directory for the Pastoral Ministry of Bishops “Apostolorum Successores” ¶196 (2004)). Ac- cording to petitioners, Catholic teachings distinguish be- tween “evangelization,” which involves “sharing one's faith,” and “proselytization,” which seeks to “infuence” or “co- erc[e]” others into accepting one's religious views. Tr. of Oral Arg. 22–23. The former is permitted, and the latter is not, petitioners say. Id., at 22; see Brief for Petitioners 10. Page Proof Pending C Publication In 2016, petitioners sought from the Wisconsin Depart- ment of Workforce Development a determination that they qualifed for the religious-employer exemption set forth in Wis. Stat. § 108.02(15)(h)(2). The department denied their request. See App. to Pet. for Cert. 351a. It acknowledged that petitioners are “supervised and controlled by the Roman Catholic Church,” thereby satisfying one of the two criteria for the exemption. Id., at 352a, 356a, 360a, 364a, 368a. The department determined, however, that petitioners are not “operated primarily for religious purposes” within the mean- ing of the statute. Ibid. Petitioners appealed, and an Ad- ministrative Law Judge (ALJ) reversed the department's ruling. Id., at 291a–350a. In the years that followed, petitioners received a series of alternating wins and losses as the parties appealed up through the state administrative and judicial systems. The Wisconsin Labor and Industry Review Commission reversed Cite as: 605 U. S. 238 (2025) 245 Opinion of the Court the ALJ's decision and reinstated the department's denials of petitioners' exemption requests. See id., at 212a–290a. After petitioners sought judicial review in state court, the state trial court overrode the commission, holding that peti- tioners are entitled to the exemption. See id., at 190a. The State Court of Appeals, however, subsequently reversed. 406 Wis. 2d 586, 987 N. W. 2d 778. It reasoned that petition- ers are not “operated primarily for religious purposes” be- cause petitioners' “provision of charitable social services . . . are neither inherently or primarily religious activities.” Id., at 627, 629, 987 N. W. 2d, at 798, 799. The Wisconsin Supreme Court affrmed. The court began by recognizing, as the lower courts had, that petitioners are “without question `operated, supervised, controlled, or prin- cipally supported' by the Diocese of Superior.” 411 Wis. 2d, at 22, 3 N. W. 3d, at 676 (quoting § 108.02(15)(h)(2)). The dispositive question, then, was whether petitioners are “op- Page Proof Pending Publication erated primarily for religious purposes.” Id., at 22, 3 N. W. 3d, at 676. The court interpreted that statutory phrase to require judicial inquiry into not only an organization's “moti- vations” but also its “activities.” Id., at 33, 3 N. W. 3d, at 682. To determine whether an organization's activities are “ `primarily' religious in nature,” the court held, courts should “focu[s] on whether an organization participated in worship services, religious outreach, ceremony, or religious education.” Id., at 34–35, 3 N. W. 3d, at 682 (citing United States v. Dykema, 666 F. 2d 1096, 1100 (CA7 1981)). Accord- ing to the court, that analysis would identify “ `[t]ypical ac- tivities of an organization operated for religious purposes,' ” while avoiding “ `any subjective inquiry with respect to reli- gious truth.' ” 411 Wis. 2d, at 32, 3 N. W. 3d, at 681 (quoting Dykema, 666 F. 2d, at 1100; alteration in original). Applying that standard, the court held that petitioners' activities are “secular in nature,” not religious. 411 Wis. 2d, at 38, 3 N. W. 3d, at 684. Petitioners “neither attempt to imbue program participants with the Catholic faith nor sup- 246 CATHOLIC CHARITIES BUREAU, INC. v. WISCONSIN LABOR & INDUSTRY REVIEW COMM'N Opinion of the Court ply any religious materials to program participants or em- ployees,” the court observed. Id., at 35, 3 N. W. 3d, at 682. “Both employment with the organizations and services of- fered by the organizations are open to all participants re- gardless of religion,” and the charitable services offered by the subentities could “be provided by organizations of either religious or secular motivations.” Id., at 35–36, 3 N. W. 3d, at 683. Based on that record, the court held that petitioners “are not operated primarily for religious purposes within the meaning of Wis. Stat. § 108.02(15)(h)(2).” Id., at 38, 3 N. W. 3d, at 684. The court then addressed petitioners' argument that its interpretation of § 108.02(15)(h)(2) violated the First Amend- ment's Religion Clauses. The court frst held that its inter- pretation did not transgress church autonomy principles because the exemption “neither regulates internal church governance nor mandates any activity.” Id., at 50, 3 N. W. 3d, at 690. The court also determined that there was no risk Page Proof Pending Publication of excessive government entanglement with religion because Wisconsin's exemption does not ask whether petitioners' “ac- tivities are consistent or inconsistent with Catholic doc- trine.” Id., at 45, 3 N. W. 3d, at 687. Finally, the court rejected petitioners' argument that its interpretation contra- vened First Amendment principles of “ `neutrality among re- ligions' ” by “ `favor[ing] religious groups that require those they serve to adhere to the faith of that group or be subject to proselytization.' ” Id., at 52–53, 3 N. W. 3d, at 691. This argument failed, the court said, because petitioners had not “demonstrate[d] that the statute imposes a constitutionally signifcant burden on their religious practice” in the frst place. Id., at 55, 3 N. W. 3d, at 692.2 Justice Rebecca Grassl Bradley authored a dissent, which Chief Justice Ziegler joined and Justice Hagedorn joined in 2 The Court today addresses only the denominational neutrality chal- lenge raised by petitioners and does not reach the further two constitu- tional arguments considered by the Wisconsin Supreme Court. Cite as: 605 U. S. 238 (2025) 247 Opinion of the Court part. Justice Bradley would have held that a nonproft is “operated primarily for religious purposes,” § 108.02(15) (h)(2), when its motivations are religious, irrespective of the nature of its activities. The majority's contrary approach, the dissent warned, “engages in religious discrimination and entangles the state with religion in violation of the First Amendment.” Id., at 92–93, 3 N. W. 3d, at 710–711. While Justice Bradley recognized that “the application of secular criteria that leads to disparate treatment of religions is not religious discrimination,” she reasoned that the majority's approach “necessarily and explicitly discriminates among certain religious faiths and religious practices.” Id., at 105, 3 N. W. 3d, at 717. It did so as applied to petitioners, Justice Bradley explained, by declaring them ineligible for the ex- emption based on explicitly religious criteria, including their adherence to Catholic teachings forbidding “proselytiz[ation] when conducting charitable acts.” Id., at 106, 3 N. W. 3d, at Page Proof Pending Publication 717. That denominational discrimination, according to Jus- tice Bradley, triggered strict scrutiny, which the State could not satisfy. See id., at 108–110, 3 N. W. 3d, at 718–719. Jus- tice Hagedorn dissented separately, noting his agreement with Justice Bradley's construction of the statute. Id., at 122, 3 N. W. 3d, at 725. We granted certiorari to decide whether the Wisconsin Su- preme Court's interpretation of § 108.02(15)(h)(2), as applied to petitioners, violates the First Amendment. 604 U. S. 1064 (2024). II A “The clearest command of the Establishment Clause” is that the government may not “offcially prefe[r]” one reli- gious denomination over another. Larson v. Valente, 456 U. S. 228, 244 (1982). This principle of denominational neu- trality bars States from passing laws that “ `aid or oppose' ” particular religions, Epperson v. Arkansas, 393 U. S. 97, 106 248 CATHOLIC CHARITIES BUREAU, INC. v. WISCONSIN LABOR & INDUSTRY REVIEW COMM'N Opinion of the Court (1968), or interfere in the “competition between sects,” Zor- ach v. Clauson, 343 U. S. 306, 314 (1952). The Establish- ment Clause's “prohibition of denominational preferences is inextricably connected with the continuing vitality of the Free Exercise Clause,” too. Larson, 456 U. S., at 245. That is because the “ `fullest realization of true religious lib- erty requires that government' ” refrain from “ `favoritism among sects.' ” Id., at 246 (quoting School Dist. of Abing- ton Township v. Schempp, 374 U. S. 203, 305 (1963) (Gold- berg, J., concurring)). Government actions that favor cer- tain religions, the Court has warned, convey to members of other faiths that “ `they are outsiders, not full members of the political community.' ” Santa Fe Independent School Dist. v. Doe, 530 U. S. 290, 309 (2000). To guard against that serious harm, this Court in Larson v. Valente, 456 U. S. 228, set a demanding standard for the government to justify differential treatment across religions Page Proof Pending Publication on denominational lines. See id., at 244–246. When a state law establishes a denominational preference, courts must “treat the law as suspect” and apply “strict scrutiny in ad- judging its constitutionality.” Id., at 246. The government bears the burden to show that the relevant law, or applica- tion thereof, is “closely ftted to further a compelling govern- mental interest.” Id., at 251 (internal quotation marks omitted). A law that differentiates between religions along theologi- cal lines is textbook denominational discrimination. Take, for instance, a law that treats “a religious service of Jeho- vah's Witnesses . . . differently than a religious service of other sects” because the former is “less ritualistic, more un- orthodox, [and] less formal.” Fowler v. Rhode Island, 345 U. S. 67, 69 (1953). Or consider an exemption that applies only to religious organizations that perform baptisms, en- gage in monotheistic worship, or hold services on Sunday. Such laws establish a preference for certain religions based on the content of their religious doctrine, namely, how they Cite as: 605 U. S. 238 (2025) 249 Opinion of the Court worship, hold services, or initiate members and whether they engage in those practices at all. Such offcial differentiation on theological lines is fundamentally foreign to our constitu- tional order, for “[t]he law knows no heresy, and is committed to the support of no dogma.” Watson v. Jones, 13 Wall. 679, 728 (1872). This case involves that paradigmatic form of denomina- tional discrimination. In determining whether petitioners qualifed for the tax exemption under § 108.02(15)(h)(2), the Wisconsin Supreme Court acknowledged that petitioners are controlled by a church, the Roman Catholic Diocese of Supe- rior, thereby satisfying one of the exemption's two criteria. 411 Wis. 2d, at 22, 3 N. W. 3d, at 676. The court's inquiry instead turned on whether petitioners are “operated primar- ily for religious purposes.” Wis. Stat. § 108.02(15)(h)(2); see 411 Wis. 2d, at 22, 3 N. W. 3d, at 676. On that criterion, the court recognized that petitioners' charitable works are Page Proof Pending Publication religiously motivated. Id., at 34, 3 N. W. 3d, at 682. The court nevertheless deemed petitioners ineligible for the ex- emption under § 108.02(15)(h)(2) because they do not “at- tempt to imbue program participants with the Catholic faith,” “supply any religious materials to program partici- pants or employees,” or limit their charitable services to members of the Catholic Church. Id., at 35, 3 N. W. 3d, at 682–683. Put simply, petitioners could qualify for the ex- emption while providing their current charitable services if they engaged in proselytization or limited their services to fellow Catholics. Petitioners' Catholic faith, however, bars them from sat- isfying those criteria. Catholic teaching, petitioners say, forbids “ `misus[ing] works of charity for purposes of prosely- tism.' ” Brief for Petitioners 10 (quoting Directory for the Pastoral Ministry of Bishops “Apostolorum Successores” ¶196). It also requires provision of charitable services “without making distinctions `by race, sex, or religion.' ” Brief for Petitioners 7 (quoting App. to Pet. for Cert. 431a). 250 CATHOLIC CHARITIES BUREAU, INC. v. WISCONSIN LABOR & INDUSTRY REVIEW COMM'N Opinion of the Court Many religions apparently impose similar rules prohibiting proselytization or religious differentiation in the provision of charitable services. See Brief for Religious Liberty Schol- ars as Amici Curiae 12–13 (discussing beliefs in Judaism, Islam, Sikhism, and Hinduism). Others seemingly have adopted a contrary approach. See id., at 12 (discussing prac- tices of some Protestant denominations). Wisconsin's exemption, as interpreted by its Supreme Court, thus grants a denominational preference by explicitly differentiating between religions based on theological prac- tices. Indeed, petitioners' eligibility for the exemption ul- timately turns on inherently religious choices (namely, whether to proselytize or serve only co-religionists), not “ `secular criteria' ” that “happen to have a `disparate impact' upon different religious organizations.” Larson, 456 U. S., at 247, n. 23. Much like a law exempting only those reli- gious organizations that perform baptisms or worship on Sundays, an exemption that requires proselytization or ex- Page Proof Pending Publication clusive service of co-religionists establishes a preference for certain religions based on the commands of their religious doctrine. In short, as applied to petitioners by the Wisconsin Su- preme Court, Wis. Stat. § 108.02(15)(h)(2) imposes a denomi- national preference by differentiating between religions based on theological choices. B The State does not dispute that the government may not prefer one religion over another. See Brief for Respondents 35. Instead, the State argues that, when it comes to “[r]eli- gious accommodations” afforded by the government, courts should ask whether the accommodation's eligibility criteria are the product of “invidious discrimination” to determine if strict scrutiny applies. Id., at 35, 37; see id., at 42–43. This Court's decision in Gillette v. United States, 401 U. S. 437 (1971), the State contends, lends support to this rule. See Cite as: 605 U. S. 238 (2025) 251 Opinion of the Court Brief for Respondents 36. As the State would have it, Gil- lette stands for the premise that whenever a religious “ac- commodation's line serves `considerations of a pragmatic na- ture' having `nothing to do with a design to foster or favor any sect, religion, or cluster of religions,' the Establishment Clause is not offended.” Brief for Respondents 36 (quoting Gillette, 401 U. S., at 452–453). The inquiry set forth in Gillette, however, is inapposite. There, this Court rejected an Establishment Clause chal- lenge to a provision of the Military Selective Service Act of 1967, which afforded a “conscientious objector” status to any person who, “ `by reason of religious training and belief,' ” was “ `conscientiously opposed to participation in war in any form.' ” Gillette, 401 U. S., at 441. Importantly, that ex- emption “focused on individual conscientious belief, not on sectarian affliation.” Id., at 454. Conscientious objector status was thus “available on an equal basis” to members of Page Proof Pending Publication all religions under the Military Selective Service Act, as this Court later explained in Larson. 456 U. S., at 247, n. 23 (dis- cussing Gillette). “[O]n its face,” the statute “simply d[id] not discriminate on the basis of religious affliation.” Gil- lette, 401 U. S., at 450. The same is not true here. The Wisconsin Supreme Court's interpretation of § 108.02(h)(15)(2) facially differenti- ates among religions based on theological choices. After all, an exemption provided only to organizations that engage in proselytization or serve only co-religionists is not, on its face, “available on an equal basis” to all denominations. Larson, 456 U. S., at 247, n. 23. That type of “explicit” distinction between religious practices is what this Court has deemed subject to strict scrutiny, including in the context of religious exemptions. Ibid.; see id., at 246–251. Next, the State disputes the premise that petitioners were denied coverage “because they do not proselytize or serve only Catholics” in the course of performing charitable work. Brief for Respondents 37. The State insists that, instead, 252 CATHOLIC CHARITIES BUREAU, INC. v. WISCONSIN LABOR & INDUSTRY REVIEW COMM'N Opinion of the Court the Wisconsin Supreme Court excluded petitioners because they had “identifed no distinctively religious activity that would create diffculty in resolving unemployment disputes.” Ibid. When pressed at argument as to what would qualify as such “distinctively religious activity” in the context of providing charitable services, however, the State clarifed that it meant “activities that express and inculcate religious doctrine: worship, proselytization, religious education.” Tr. of Oral Arg. 81; see also id., at 84 (“What it comes down to is whether the employees of the organization are expressing and inculcating religious doctrine”). That understanding of the Wisconsin Supreme Court's rul- ing, even if assumed correct, cannot save the statute from strict scrutiny. Decisions about whether to “express and in- culcate religious doctrine” through worship, proselytization, or religious education when performing charitable work are, again, fundamentally theological choices driven by the con- tent of different religious doctrines. Id., at 81. A statute Page Proof Pending Publication that excludes religious organizations from an accommodation on such grounds facially favors some denominations over others. III Because § 108.02(15)(h)(2) “grants denominational prefer- ences of the sort consistently and frmly deprecated in our precedents,” it “must be invalidated unless it is justifed by a compelling governmental interest” and is “closely ftted to further that interest.” Larson, 456 U. S., at 246–247. The State bears the burden of clearing that high bar, and it has failed to do so here. Wisconsin justifes its law by reference to two principal interests. First, it argues that the law serves a compelling state interest in “ensuring unemployment coverage for its citizens.” Brief for Respondents 44. Yet the State fails to explain how the theological lines drawn by § 108.02(15)(h)(2) are narrowly tailored to advance that asserted interest, par- ticularly as applied to petitioners. Indeed, petitioners oper- Cite as: 605 U. S. 238 (2025) 253 Opinion of the Court ate their own unemployment compensation system for em- ployees, which provides benefts largely “ `equivalent' ” to the state system. 406 Wis. 2d, at 614, 987 N. W. 2d, at 792. Furthermore, Wisconsin does not suggest that organizations like Catholic Charities, which decline to proselytize and choose to serve all-comers, are more likely to leave their em- ployees without unemployment benefts. Nor could it: The record is devoid of such evidence. The distinctions drawn by Wisconsin's regime, moreover, are vastly underinclusive when it comes to ensuring unem- ployment coverage for its citizens. Wisconsin exempts over 40 forms of “employment” from its unemployment compensa- tion program. See §§ 108.02(15)(f)–(kt). Notably, those ex- emptions cover religious entities that provide charitable services in a similar manner to petitioners (that is, without proselytizing or denominational differentiation), but are ex- empt because the work is done directly by the church itself Page Proof Pending Publication or its ministers, rather than by a separate nonproft organiza- tion controlled by the church. See §§ 108.02(15)(h)(1), (3). That underinclusiveness leaves “ `appreciable damage to [the State's] supposedly vital interest unprohibited' ” and there- fore belies the State's claim of narrow tailoring. Reed v. Town of Gilbert, 576 U. S. 155, 172 (2015). Second, the State argues that the Wisconsin Supreme Court's interpretation of § 108.02(15)(h)(2) is “narrowly tai- lored to avoid entangling the state with employment deci- sions touching on religious faith and doctrine.” Brief for Respondents 44. When an organization's employees “ex- press an[d] inculcate religious doctrine through worship, proselytization, and religious education,” the State explains, “misconduct disputes could often force the state to decide whether employees complied with religious doctrine.” Tr. of Oral Arg. 72. Yet the State again fails to demonstrate that § 108.02(15)(h)(2) is “closely ftted to further” that anti- entanglement interest. Larson, 456 U. S., at 247. To the extent the State seeks to avoid opining on employee compli- 254 CATHOLIC CHARITIES BUREAU, INC. v. WISCONSIN LABOR & INDUSTRY REVIEW COMM'N Opinion of the Court ance with religious teachings, it does not explain why it de- clined to craft an exemption limited to employees who are in fact tasked with inculcating religious doctrine. Instead, the exemption here functions at an organizational level, cov- ering both the janitor and the priest in equal measure. See § 108.02(15)(h)(2). That overinclusiveness pervades Wisconsin's exemption regime more broadly, too. Recall that Wisconsin exempts from its unemployment compensation system all “church[es] or convention[s] or association[s] of churches” without differ- entiating between employees actually involved in religious works, for whom the anti-entanglement concern is relevant, and other staff. § 108.02(15)(h)(1). The State itself con- cedes, as it must, that this regime contains “an element of over-inclusivity.” Tr. of Oral Arg. 87. At bottom, then, the poor ft between the State's asserted anti-entanglement con- cern and the line it has drawn among religious organizations cannot be described as narrow tailoring. The State has thus Page Proof Pending Publication failed to carry its burden under strict scrutiny. * * * It is fundamental to our constitutional order that the gov- ernment maintain “neutrality between religion and reli- gion.” Epperson, 393 U. S., at 104. There may be hard calls to make in policing that rule, but this is not one. When the government distinguishes among religions based on theological differences in their provision of services, it im- poses a denominational preference that must satisfy the highest level of judicial scrutiny. Because Wisconsin has transgressed that principle without the tailoring necessary to survive such scrutiny, the judgment of the Wisconsin Su- preme Court is reversed, and the case is remanded for fur- ther proceedings not inconsistent with this opinion. It is so ordered. Cite as: 605 U. S. 238 (2025) 255 Thomas, J., concurring Justice Thomas, concurring. A nonproft organization is entitled to an exemption from Wisconsin's unemployment-insurance tax on employers if it is controlled by a church and “operated primarily for reli- gious purposes.” Wis. Stat. § 108.02(15)(h)(2) (2023–2024). The Wisconsin Supreme Court concluded that Catholic Charities Bureau (Catholic Charities) and its subentities are not such organizations, reasoning in two steps. First, the court held that the relevant “organization” is Catholic Chari- ties and each of its subentities, not the broader Catholic Dio- cese of Superior of which it is a part. Second, it held that the purposes of Catholic Charities and its subentities are pri- marily secular, not religious. The Court concludes that the latter holding of the Wisconsin Supreme Court unconstitu- tionally discriminates against Catholic Charities and its sub- entities. I agree and join the Court's opinion in full. I write separately because, in my view, the Wisconsin Su- Page Proof Pending Publication preme Court's frst holding was also wrong. The First Amendment's guarantee of church autonomy gives religious institutions the right to defne their internal governance structures without state interference. Reli- gious institutions may create different corporate entities to help manage their temporal affairs, but those entities do not defne the broader religious institution's internal structure. Here, although Catholic Charities and its subentities are sep- arately incorporated from the Diocese of Superior, they are, as a matter of church law, simply an arm of the Diocese. I The First Amendment guarantees to religious institutions broad autonomy to conduct their internal affairs and govern themselves. This guarantee, which we have called the “church autonomy doctrine,” provides that a religious insti- tution is not defned by the corporate entities it chooses to form. 256 CATHOLIC CHARITIES BUREAU, INC. v. WISCONSIN LABOR & INDUSTRY REVIEW COMM'N Thomas, J., concurring A The Religion Clauses of the First Amendment proscribe laws “respecting an establishment of religion, or prohibiting the free exercise thereof.” Among other protections, these Clauses guarantee the “right to organize voluntary religious associations,” Watson v. Jones, 13 Wall. 679, 728 (1872), and to allow these associations to “decide for themselves, free from state interference, matters of church government as well as those of faith and doctrine,” Kedroff v. Saint Ni- cholas Cathedral of Russian Orthodox Church in North America, 344 U. S. 94, 116 (1952).1 For instance, “courts are bound to stay out of employment disputes involving those holding certain important positions with churches and other religious institutions.” Our Lady of Guadalupe School v. Morrissey-Berru, 591 U. S. 732, 746 (2020). And, where resolution of a property dispute turns on the internal law of a hierarchically structured church, such as who is the properly Page Proof Pending Publication appointed pastor of a congregation, courts must defer to “the decisions of the highest ecclesiastical tribunal within [the] church.” Serbian Eastern Orthodox Diocese for United States and Canada v. Milivojevich, 426 U. S. 696, 709 (1976). The Religion Clauses' special protection for the autonomy of religious institutions derives from at least three sources. 1 I have long questioned whether the Establishment Clause, as “a feder- alism provision intended to prevent Congress from interfering with state establishments,” applies to the States. Elk Grove Unifed School Dist. v. Newdow, 542 U. S. 1, 49 (2004) (opinion concurring in judgment). Al- though our decisions have grounded the church autonomy doctrine in both Religion Clauses, they have also made clear that the Free Exercise Clause is an independently suffcient basis for the doctrine. See, e.g., Our Lady of Guadalupe School v. Morrissey-Berru, 591 U. S. 732, 746 (2020) (fram- ing interference with church autonomy as independent violations of the Establishment and Free Exercise Clauses); Kedroff, 344 U. S., at 107–108, 115–116, 120–121 (basing the doctrine on the Free Exercise Clause alone). My skepticism toward the incorporation of the Establishment Clause therefore does not lead me to doubt the correctness of our precedents in this area. Cite as: 605 U. S. 238 (2025) 257 Thomas, J., concurring First is the right of association. This Court has “long un- derstood as implicit in the right to engage in activities pro- tected by the First Amendment a corresponding right to as- sociate with others.” Roberts v. United States Jaycees, 468 U. S. 609, 622 (1984). As with other voluntary associations, those “who unite themselves to [a religious] body do so with an implied consent to” its internal system of “government, and are bound to submit to it.” Watson, 13 Wall., at 729. And, since “the text of the First Amendment . . . gives spe- cial solicitude to the rights of religious organizations,” they must enjoy a greater right to control their own affairs than that enjoyed by other groups. Hosanna-Tabor Evangelical Lutheran Church and School v. EEOC, 565 U. S. 171, 189 (2012). Second is the reality that matters of religious “faith and doctrine” are “closely linked to . . . matters of church govern- ment.” Our Lady, 591 U. S., at 746 (internal quotation Page Proof Pending Publication marks omitted). Who serves as a church's minister, for in- stance, determines whether the “preaching, teaching, and counseling” a congregation receives conforms to the faith that it professes. Id., at 747. And, the polity of a religious institution is often itself a matter of faith. In the Catholic Church, for instance, the leadership of the Pope over the Church is essential, because it is an article of faith that Jesus Christ personally established the offce of Pope. See First Vatican Council, Pastor Aeternus, chs. 1–2 (1870) (citing Mat- thew 16:16–19), in 2 Decrees of the Ecumenical Councils 811, 812–813 (N. Tanner ed. 1990) (Tanner). The free exercise rights of individuals thus cannot be adequately protected un- less the autonomy of religious institutions is also protected. Third is the understanding that church and state are “two rightful authorities,” each supreme in its own sphere. M. McConnell, The Origins and Historical Understanding of Free Exercise of Religion, 103 Harv. L. Rev. 1409, 1496–1497 (1990) (McConnell). This concept has deep roots in the his- tory of Western civilization. Jesus famously said to render 258 CATHOLIC CHARITIES BUREAU, INC. v. WISCONSIN LABOR & INDUSTRY REVIEW COMM'N Thomas, J., concurring “unto Caesar the things which are Caesar's; and unto God the things that are God's.” Matthew 22:21. From antiquity onward, many Christians have interpreted this statement to mean that church and state are distinct, and that each has a legitimate claim to authority within its sphere. See Hunts- man v. Corporation of President of Church of Jesus Christ of Latter-day Saints, 127 F. 4th 784, 803–804 (CA9 2025) (en banc) (Bumatay, J., concurring); R. Renaud & L. Weinberger, Spheres of Sovereignty: Church Autonomy Doctrine and the Theological Heritage of the Separation of Church and State, 35 N. Ky. L. Rev. 67, 68–84 (2008) (tracing the historical de- velopment of “[t]he doctrine of separate spheres of authority for church and state”). Pre-founding English law accord- ingly distinguished between temporal matters subject to civil courts' jurisdiction and spiritual matters subject to ecclesiastical jurisdiction. See McRaney v. North Am. Mission Bd. of Southern Baptist Convention, Inc., 980 Page Proof Pending Publication F. 3d 1066, 1076–1078 (CA5 2020) (Oldham, J., dissenting from denial of rehearing en banc). The First Amendment was adopted “against this back- ground” of distinct spheres for secular and religious authori- ties. Hosanna-Tabor, 565 U. S., at 183. In arguing for reli- gious freedom for Baptists, for example, James Madison appealed to the notion of “independent” “spiritual and earthly authorities.” McConnell 1497. According to Madi- son, man's “duty towards the Creator . . . is precedent, both in order of time and in degree of obligation, to the claims of Civil Society.” Memorial and Remonstrance Against Reli- gious Assessments (1785), in 8 Papers of James Madison 295, 299 (R. Rutland, W. Rachal, B. Ripel, & F. Teute eds. 1973). Thus, “Religion is wholly exempt from [Civil Society's] cogni- zance.” Ibid. In a similar vein, early American decisions justifed protections for church autonomy in part based on the need to respect religious institutions' legitimate and dis- tinct sphere of authority. See, e.g., Watson, 13 Wall., at 733 (holding that “the civil courts exercise no jurisdiction” over Cite as: 605 U. S. 238 (2025) 259 Thomas, J., concurring matters of “ecclesiastical government” because doing so “would deprive [religious] bodies of the right of construing their own church laws”); Chase v. Cheney, 58 Ill. 509, 538 (1871) (“ `Causes spiritual must be judged by judges of the spirituality, and causes temporal by temporal judges' ”); Har- mon v. Dreher, 17 S. C. Eq. 87, 120 (1843) (“It belongs not to the civil power to enter into or review the proceedings of a Spiritual Court”); see also K. Funk, Church Corporations and the Confict of Laws in Antebellum America, 32 J. Law & Religion 263, 281 (2017) (Funk) (observing that 19th century decisions developing the church autonomy doctrine “essen- tially treated these church tribunals as competent foreign courts”). B The church autonomy doctrine has important ramifcations for the incorporation of religious institutions. Establishing corporate entities is essential for religious institutions to Page Proof Pending Publication manage their temporal affairs. But, the doctrine forbids treating religious institutions as nothing more than the cor- porate entities that they form. 1 Religious institutions do not exist apart from the secular world. They need to buy and sell property. They need to hire and pay staff. They need to form contracts and fle lawsuits. They need their property arrangements to persist when personnel changes, and they need their property to remain secure when individual members of the institution become insolvent. These and other considerations make the formation of corporate entities essential for many religious institutions. At the same time, the church autonomy doctrine forbids treating religious institutions as nothing more than the cor- porate entities they have formed. A corporation is a “mere creature of law” that generally “possesses only those proper- ties which the charter of its creation confers upon it.” 260 CATHOLIC CHARITIES BUREAU, INC. v. WISCONSIN LABOR & INDUSTRY REVIEW COMM'N Thomas, J., concurring Trustees of Dartmouth College v. Woodward, 4 Wheat. 518, 636 (1819); see also Kamen v. Kemper Financial Services, Inc., 500 U. S. 90, 98–99 (1991) (“Corporations . . . are crea- tures of state law, and it is state law which is the font of corporate directors' powers” (internal quotation marks and alteration omitted)). And, state law has a great deal to say about how a corporation must be structured. See, e. g., Del. Code Ann., Tit. 8, § 141 (2019) (generally requiring Delaware corporations to be overseen by a board of directors). But, under the church autonomy doctrine, religious institutions are a parallel authority to the State, not a creature of state law. Supra, at 257–259. And, the State has no legitimate role in defning the structure of its polity. To conclude that a religious institution has no existence outside its corporate form “would be in effect to decide that our religious liberties [are] dependent on the will of the legislature, and not guaran- teed by the constitution.” Burr's Ex'rs v. Smith, 7 Vt. 241, Page Proof Pending Publication 282 (1835). Instead, courts and commentators have long recognized that “while a legal entity may represent the church or other body of believers, the entity alone is not the church; it is only a part of the entire religious organization.” 1 W. Bassett, W. Durham, R. Smith, & M. Goldfeder, Religious Organiza- tions and the Law § 8:2, p. 8–7 (2022). “The entity is merely used by the organization rather than being identical to the organization itself.” Ibid. A religious corporation thus possesses a “dual personality”: It is at once a corporation defned by state law and a part of a broader, “unincorpo- rated” religious institution. Id., at 8–6 to 8–7; accord, Clas- sis of Central Cal. v. Miraloma Community Church, 177 Cal. App. 4th 750, 763, 99 Cal. Rptr. 3d 449, 459 (2009); Crissman v. Board of Trustees of Cathedral of Tomorrow of Akron, Inc., 1990 WL 31796, *2 (Ohio Ct. App., Mar. 21, 1990); Folwell v. Bernard, 477 So. 2d 1060, 1063 (Fla. App. 1985); Trinity Presbyterian Church of Montgomery v. Tankersley, 374 So. 2d 861, 866 (Ala. 1979); Willis v. Cite as: 605 U. S. 238 (2025) 261 Thomas, J., concurring Davis, 323 S. W. 2d 847, 848 (Ky. 1959); Wheelock v. First Presbyterian Church, 119 Cal. 477, 483, 51 P. 841, 843–844 (1897). For instance, in Watson, the “nominal title-holders and custodians of the church property” at issue were “a body corporate” created by an “act of the Kentucky legislature.” 13 Wall., at 720. That corporation, this Court recognized, was not itself the church, but merely an entity “under the control of the church session,” an ecclesiastical “governing body . . . composed of the ruling elders and pastor.” Ibid. Thus, “the constitution, usages, and laws of the Presbyterian [Church],” not Kentucky corporate law, controlled the out- come of the dispute. Ibid. 2 We have recognized that the original “understanding” of the Religion Clauses' protection of church autonomy is “re- fected” in early postratifcation practice. Hosanna-Tabor, Page Proof Pending Publication 565 U. S., at 184–185; see also Marsh v. Chambers, 463 U. S. 783, 787–790 (1983) (looking to early federal and state prac- tice to determine the scope of the Establishment Clause). Here, that history confrms that religious institutions are more than the corporate entities that they form—and that confating the two undermines the First Amendment rights of religious institutions. Before Independence, corporate law provided the civil government with a mechanism to interfere in ecclesiastical affairs. Religious institutions had a particularly acute need to incorporate during that period, because “an unincorpo- rated association could not hold property in its own right.” P. Kauper & S. Ellis, Religious Corporations and the Law, 71 Mich. L. Rev. 1499, 1505 (1973). But, incorporating was not easy. In most Colonies, a religious group had to petition the government for a special charter of incorporation. Id., at 1507. And, the government frequently denied the re- quests of disfavored religious denominations. Ibid.; see M. McConnell, Establishment and Disestablishment at the 262 CATHOLIC CHARITIES BUREAU, INC. v. WISCONSIN LABOR & INDUSTRY REVIEW COMM'N Thomas, J., concurring Founding, Part I: Establishment of Religion, 44 Wm. & Mary L. Rev. 2105, 2134–2135 (2003). Following the Revolution, New York took a different path, enacting a statute to allow churches to incorporate without a special charter. 1784 N. Y. Laws ch. 18, p. 613 (1784 Act). The State grounded its new approach in respect for church autonomy. Invoking the free exercise clause of the State's 1777 constitution, the preamble to the 1784 Act condemned the legislature's former practice of providing for “illiberal and partial distributions of charters of incorporation to reli- gious societies.” Ibid. The 1784 Act liberalized the incor- poration process “to enable every religious denomination to provide for the decent and honorable support of divine wor- ship.” Id., at 614. The 1784 Act authorized members of a church to elect trustees who, upon registering with a court, would become a body corporate able to hold property, exist perpetually, and Page Proof Pending Publication sue in court. Id., at 614–615. But, although this body could be “intrusted with the management, care and disposi- tion of the temporalities of [the] church,” the Act made clear that the corporate body was not the church itself. Id., at 618. The Act did not purport to name the trustees the lead- ers of the church, but took for granted that each church would be headed by a “minister.” Id., at 614. And, the Act specifcally warranted that its provisions did not “in the least . . . alter or change the religious constitutions or govern- ments” of any “churches.” Id., at 618. The 1784 Act soon became a model for the Nation at large. With a handful of exceptions, analogous statutes were “adopted in every American state during the antebellum era.” Funk 268, and n. 20 (collecting statutes). This Court approved this trend, holding that it neither established reli- gion nor restrained free exercise for a legislature to “enact laws more effectually to enable all sects to accomplish the great objects of religion by giving them corporate rights for Cite as: 605 U. S. 238 (2025) 263 Thomas, J., concurring the management of their property.” Terrett v. Taylor, 9 Cranch 43, 48–49 (1815). Thus, like New York and the States following its approach, this Court too framed incorpo- ration as a way to empower religious institutions, not to de- fne them or alter their polity. In contrast, when Congress in 1811 attempted to use the corporate form to defne a church's internal form of govern- ment, President James Madison raised a decisive constitu- tional objection. “Congress had passed a bill incorporating the Protestant Episcopal Church in the town of Alexandria in what was then the District of Columbia.” Hosanna- Tabor, 565 U. S., at 184. President Madison vetoed the bill, fnding that it violated the First Amendment because it did not respect “the essential distinction between civil and reli- gious functions.” 22 Annals of Cong. 982–983 (1811). Mad- ison further explained: “The bill enacts into, and establishes by law, sundry Page Proof rules and Pending proceedings Publication relative purely to the organization and polity of the church incorporated, and comprehend- ing even the election and removal of the Minister of the same; so that no change could be made therein by the particular society, or by the general church of which it is a member, and whose authority it recognises.” Id., at 983. See also Hosanna-Tabor, 565 U. S., at 184–185 (recounting this episode and citing it as an early invocation of the church autonomy doctrine). In short, the corporation is made for the church, not the church for the corporation. Both the basic principles of church autonomy and the history of religious corporations establish that religious institutions are more than the corpo- rate entities that they form. It follows that the government may not use such entities as a means of regulating the inter- nal governance of religious institutions. 264 CATHOLIC CHARITIES BUREAU, INC. v. WISCONSIN LABOR & INDUSTRY REVIEW COMM'N Thomas, J., concurring II As a matter of church law, Catholic Charities and its sub- entities are an arm of the Diocese of Superior, and thus, for religious purposes, are not distinct organizations. But, when determining whether Catholic Charities was a reli- gious organization entitled to a tax exemption, the Wisconsin Supreme Court nevertheless relied on Catholic Charities' separate corporate charter to treat it as an entity entirely distinct and separate from the Diocese. That holding con- travened the church autonomy doctrine. A The Catholic Church is a single worldwide religious insti- tution. The Church is headed by the Pope. Code of Canon Law, Canon 331 (Latin-English ed. 1998). Catholics believe that the Pope is the successor of St. Peter, the Apostle cho- sen by Jesus to lead the Church. Ibid.; supra, at 257. The Page Proof Pending Publication Church is divided into dioceses. A diocese generally con- sists of “all the faithful living” within “a defnite territory,” who together constitute “a particular church” within the uni- versal church. Code of Canon Law, Canons 369, 372, § 1. Each diocese is “entrusted to a bishop for him to shepherd.” Canon 369. The bishop exercises “legislative, executive, and judicial power” over his diocese. Canon 391, § 1. This structure of the Church is a matter of faith, not mere administrative convenience. Catholics believe that in nam- ing the Apostles, Jesus personally established the offce of bishop and willed that “the bishops . . . should be shepherds in his church right to the end of the world.” Second Vatican Council, Lumen Gentium § 18 (1964) (citing John 20:21), in 2 Tanner 849, 863; see Code of Canon Law, Canon 375, § 1 (“Bishops . . . by divine institution succeed to the place of the Apostles through the Holy Spirit who has been given to them”). The Church understands itself to have a “three-fold” reli- gious mission: “proclaiming the word of God,” “celebrating Cite as: 605 U. S. 238 (2025) 265 Thomas, J., concurring the sacraments,” and “exercising the ministry of charity.” Pope Benedict XVI, Deus Caritas Est ¶25(a) (2005). “These duties presuppose each other and are inseparable.” Ibid. “The Church” therefore “cannot neglect the service of char- ity”—that is