Full opinion text
ORDER ON MOTIONS KOVACHEVICH, District Judge. This cause is before the Court on the following: Dkt. 80 Motion for partial summary judgment on the issue of standing by Plaintiff and request for oral argument on this motion by Plaintiff, filed July 23, 1987. Dkt. 81 Memorandum of law in support of motion for partial summary judgment by Plaintiff, filed July 23, 1987. Dkt. 82, 83, 84 Affidavits of Professor Lonnie D. Kliever, Frank K. Flinn, and Reverend James Sydejko, filed July 23, 1987. Dkt. 105 Motion for partial summary judgment by Plaintiff, filed January 15, 1988. Dkt. 106 Motion for summary judgment by Defendants Clearwater, Goudeau, and Galbraith, filed January 15, 1988. Dkt. 108 Memorandum of law in support of Defendants’ motion for summary judgment with exhibits, filed January 15, 1988. Dkt. 109 Memorandum of law in support of motion for partial summary judgment by Plaintiff, filed January 15, 1988. Dkt. 110 Affidavits/exhibits in support of Plaintiff’s motion for partial summary judgment, filed January 15, 1988. Dkt. Ill Request for oral argument on the issues of motion for summary judgment by Defendants, filed February 16, 1988. Dkt. 112 Memorandum of law in opposition to Plaintiffs motion for summary judgment with exhibits 1-4 attached yet filed under separate cover by Defendants, filed February 16, 1988. Dkt. 113 Memorandum of law in opposition to Defendants’ motion for summary judgment with Exhibit A attached by Plaintiff, filed February 16, 1988. Dkt. 116 Reply memorandum in support of its motion for partial summary judgment by Plaintiff, filed March 15, 1988. Dkt. 117 Reply memorandum to Plaintiffs memorandum in opposition to Defendants’ motion for summary judgment by Defendants. (Exhibit, Deposition Excerpts and Case Authorities attached), filed March 16, 1988. Dkt. 129 Notice of filing documents in support of motion for summary judgment and in opposition to Plaintiff’s motion for summary judgment by Defendants (Documents filed under separate cover), filed January 20, 1989. Dkt. 133 Supplemental memorandum of points and authorities in support of motion for partial summary judgment and in opposition to motion for summary judgment by Plaintiff, filed July 11, 1989. Dkt. 137 Motion to strike memorandum of points and authorities in support of motion for partial summary judgment and in opposition to motion for summary judgment by Defendants, filed July 26, 1989. Dkt. 139 Memorandum in response to Defendants’ motion to strike Plaintiff’s supplemental memorandum and request to permit the filing and consideration of supplemental authorities by Plaintiff, filed August 18, 1989. Dkt. 143 Motion to strike letter of July 16, 1990 and memorandum in support by Plaintiff, filed August 9, 1990. Dkt. 144 Response to Plaintiff's motion to strike and Defendants’ motion for leave to file notice of supplemental authorities and memorandum in support by Defendants, filed August 22, 1990. The cross motions for summary judgment require this Court to determine whether Church of Scientology Flag Service Organization, Inc. has standing to sue in this matter and whether Clearwater Ordinance 3479-84 regulating charitable contributions is constitutional. The Court finds that Scientology has standing and that all provisions of Clear-water Ordinance 3479-84 are constitutional. Therefore, the Court grants Scientology’s motion for partial summary judgment on the issue of standing, but denies summary judgment on all other issues. The Court denies Defendant Clearwater’s motion for summary judgment on the issue of standing, but grants summary judgment on all other issues. The Court’s reasoning is set out below. BACKGROUND Defendant City of Clearwater (Clear-water) is a municipality of the State of Florida. In 1975, Plaintiff Church of Scientology Flag Services Organization, Inc. (Scientology) established a major base in Clearwater. Scientology rests almost entirely upon the writing L. Ron Hubbard. Founding Church of Scientology of Washington, D.C. v. United States, 409 F.2d 1146, 1153 (D.C.Cir.), cert. denied 396 U.S. 963, 90 S.Ct. 434, 24 L.Ed.2d 427 (1969). In the early 1950’s Hubbard wrote tracts elucidating what he called Dianetics. Dianet-ics is a theory of therapeutic mind techniques, based on the idea that man possesses both a reactive mind and an analytic mind. The analytic mind is comparable to a superior computer, incapable of error and human misjudgments that create social problems and individual suffering. The reactive mind is made up of patterns imprinted on the nervous system in moments of pain, stress or unconsciousness. These patterns are called engrams. Engrams are triggered by stimuli associated with the original imprinting, and produce unconscious or conditioned behavior that is harmful or irrational. The reactive mind makes the errors and misjudgments that create social problems and individual suffering. Id. Supposedly, Dianetics is a practical science that can cure many of man’s problems by erasing the old imprinted engrams. According to Dianetics theory, the ordinary person, encumbered by the engrams of his reactive mind, is a preclear, similar to a computer that contains previously programmed instructions. Just as computer program instructions can be erased, a person’s imprinted engrams can be erased. Dianetics’ goal is to erase the programs and make persons clear, thus freeing the rational and analytic mind. Id. The process of working toward clear is described as auditing. An auditor asks the person being audited a set of structured questions and drills, called rundowns, leading the subject or preclear along his time track discovering and exposing engrams along the way. The auditor’s goal is to detect the buttons that indicate a conscious or subconscious response to the rundown and enable the subject to identify his or her own engrams. Although the auditor works one-on-one with a preclear, the content of each session is not individually tailored. The process of auditing allegedly improves the physical as well as the spiritual condition of the subject. Id. The E-meter plays an important part in the process of auditing. The E-meter is a skin galvanometer, similar to those used in lie detector tests. The subject holds two tin soup cans in his hands. The cans are attached to an electrical device. A needle on the device registers changes in the electrical resistance of the subject’s skin when the subject answers the auditor’s questions often addressing personal, intimate and confidential subject matters. Supposedly the auditor, using a set of complex rules and procedures, can identify the subject’s emotional reaction to the questions by the analyzing the needle movement. Then the auditor uses the analysis to diagnose the mental and spiritual condition of the subject. Scientology provides doctrinal courses known as training for becoming an auditor. Like auditing courses, training courses are provided in sequential levels. Id. Auditors are sometimes young persons with no training other than having been audited themselves for a short period of time. (Memorandum of Law in Support of Defendants’ Motion for Summary Judgment [Defendants' Support Memorandum], p. 2 (citing Transcript of hearings held by Clearwater’s City Commission at vol. I, page 50 [hereinafter “Tr. at vol. pg.”])). Auditors are paid directly by Scientology. Founding Church of Scientology of Washington, D.C., 409 F.2d 1146. Scientology receives most of its income from auditing and training, although it also sells E-Meters, books and tapes. Id. Scientology charges a fixed donation, also known as a price or a fixed contribution, for auditing services. Hernandez v. Commissioner of Internal Revenue, 490 U.S. 680, 109 S.Ct. 2136, 2141, 104 L.Ed.2d 766 (1989) (citing Church of Scientology of California v. Commissioner of Internal Revenue, 823 F.2d 1310 (9th Cir.1987), cert. denied, 486 U.S. 1015, 108 S.Ct. 1752, 100 L.Ed.2d 214 (1988)). The charges are set out in schedules. In 1972, auditing charges ranged from $625 for a twelve and one half hour session to $4,250 for a one hundred hour intensive session. Id. The system of mandatory fixed charges is based on Scientology’s doctrine of exchange that requires an even balance between what a person pays to the organization and what he receives in return. Id. Scientology promotes auditing sessions through newspaper, magazine and radio advertisements and also through free lectures, free personality tests and leaflets. Id. In addition, Scientology encourages prepayment for the auditing services and allows a five percent discount for advance payment. Id. Scientology will refund unused portions of prepaid auditing or training fees, less an administrative charge if the audited person believes that he or she has not received religious or spiritual benefit from his participation in the organization’s activities. (Plaintiff’s Memorandum in Support of Motion for Summary Judgment [Plaintiff’s 1988 Support Memorandum], p. 5, note 5; Support Affidavits and Exhibits; Supplemental Sydejko aff., pp. 2-3, pars. 5, 6). “There is no membership in the Church as such; persons are accepted for auditing on the basis of their interest in Scientology (and presumably their ability to pay ...)” Founding Church of Scientology of Wash ington, D.C., 409 F.2d 1146. Payments for auditing services are not deductible charitable contributions under the Internal Revenue Tax laws because participants receive quid pro quo for their money. Hernandez, 109 S.Ct. 2136. The Clearwater organization brings people from all over the world to receive Scientology training. In 1982, Clearwater, on the basis of complaints from the community about Scientology's activities (Defendants’ Support Memorandum, p. 3 (citing Tr. at I 5)), held a series of legislative hearings to determine whether the municipality should initiate any action on the complaints. (Id. at I 5). The complaints included allegations of fraud based on the failure of auditing to provide promised physical, mental and other benefits, (Id. at I 7, 8) and on Scientology’s failure to give promised refunds (Id. at III 81) FACTS 1. On October 6, 1983, Defendant City of Clearwater (Clearwater) enacted Ordinance No. 3091-83, to become effective January 31, 1984. The purpose of the ordinance was to regulate charitable solicitations within the city. The ordinance required charitable organizations that wanted to solicit funds in Clearwater to register with the City, maintain specified records, disclose the sources and uses of their contributions, refrain from engaging in fraudulent solicitation practices and submit to an investigation by the City Attorney if ten or more individuals complained about the organization’s activities. Clearwater patterned the ordinance after a similar Houston ordinance, upheld as constitutional by the Fifth Circuit Court of Appeals. See International Society of Krishna Consciousness of Houston, Inc [ISKCON] v. City of Houston, 689 F.2d 541 (5th Cir.1982) [hereinafter Houston]. 2. On January 20, 1984, Americans United for Separation of Church and State (Americans United) brought an action in the Federal District Court of the Middle District of Florida (the Court) to enjoin Clearwater from enforcing the ordinance. Americans United claimed that the ordinance was unconstitutional. 3. On January 23, Scientology brought a separate action for injunctive relief on similar constitutional grounds. Both Plaintiffs moved for temporary restraining orders pursuant to Rule 65(b) of the Federal Rules of Civil Procedure. The Court, pursuant to Rule 65(a)(2), F.R.Civ.P., consolidated the parties’ motions for injunctive relief with the trial on the merits, and scheduled a hearing on the issue of a permanent injunction. At the hearing, the parties requested the Court to limit the scope of the hearing to the facial validity of the ordinance. Clearwater stated that it would not challenge Scientology's standing, except as to the claims alleging that the ordinance violated the freedom of religion clauses of the first amendment. After argument on the facial validity of the ordinance, the Court directed counsel to file post-hearing Memoranda by March 16. 4. On March 15, Clearwater enacted Emergency Ordinance No. 3479-84, as an amendment to Ordinance No. 3091-83. The amended ordinance also comprehensively regulated charitable solicitation and effectively repealed Ordinance No. 3091-83. As an emergency ordinance, No. 3479-84 would automatically expire after 90 days if not passed as a non-emergency ordinance within that time. In addition, Ordinance 3479-84 explicitly provided for its expiration in 90 days. Clearwater notified the Court and Plaintiffs of the amended ordinance. 5. On March 28, the Court determined that Ordinance No. 3091-83 was unconstitutional and permanently enjoined its application and enforcement. The Court terminated the Americans United case by granting the parties’ requested injunctive relief and dismissing the case. The Court also terminated the Scientology case, granting the requested relief and dismissing all but one count of the complaint. The Court retained jurisdiction for the enforcement of the executory provisions of its order. 6. On April 5, Clearwater appealed the District Court’s injunctive orders as to Clearwater Ordinance 3091-83, pursuant to 28 U.S.C. § 1292(a)(1) (1982). Section 1292 provides that Courts of appeals have jurisdiction of appeals from interlocutory orders of the District Court’s granting or refusing to grant injunctions. 7. On April 20, Scientology, seeking to enjoin the enforcement of Emergency Ordinance 3479-84, moved the District Court for leave to amend the remaining count of its complaint. The proposed amendment set out the same constitutional challenges that Scientology had raised in opposition to the original ordinance. At the same time, Scientology moved the Court for a temporary restraining order prohibiting Clear-water from enforcing Ordinance No. 3479-84. 8. On May 17, Clearwater enacted Ordinance 3479-84 as a permanent ordinance. 9. On May 21, Americans United filed a new action in the District Court seeking injunctive relief and challenging the constitutionality of Ordinance No. 3479-84 on the grounds raised in its previous suit. Simultaneously, Americans United moved for a temporary restraining order, which the Court granted. 10. On May 24, Scientology filed a new suit, seeking essentially the same relief as Americans United. Scientology’s action asks for declaratory and injunctive relief. Scientology contends that: A) The amended ordinance was enacted to single out Scientology for harassment and persecution in violation of the establishment and free exercise clauses of the first amendment and the equal protection and due process clauses of the fourteenth amendment; B) On its face and as applied to all religious groups, the amended ordinance violates the first, fourth, fifth and ninth amendments of the United States Constitution; sections 2, 3, 4, 5, 9, 17, and 23 of Article I of the Florida Constitution; Florida Statutes § 166.041(3)(a); and Clear-water City Charter § 2.09. Scientology alleges that the case arises under 42 U.S.C. §§ 1983 and 1988, and 28 U.S.C. §§ 2201 and 2202. 11. The two Scientology cases and the American United case challenging the amended ordinance 3479-84 were not consolidated by the District Court. 12. On July 13, the District Court heard argument of Americans United and Scientology counsel at a scheduled hearing limited to the question of the facial constitutionality of Ordinance 3479-84. The Court consolidated Plaintiffs’ applications for preliminary injunctive relief with the trial on the merits pursuant to Rule 65(a)(2). . The Court found that Ordinance 3479-84 was facially constitutional. However, the Court encouraged an immediate interlocutory appeal to the Eleventh Circuit Court of Appeals, pursuant to 28 U.S.C. § 1292(b) (1982). The Court also issued a temporary restraining order enjoining Clearwater from enforcing the ordinance pending the disposition of any appeals that might be taken. In its written orders, the Court converted its temporary restraining orders to preliminary injunctions prohibiting Clearwater from enforcing the portions of the Ordinance 3479-84 that dealt with a charitable organization's obligation to register with the city and to maintain certain records. 13. On July 31, Scientology moved the District Court, in both of its cases, for a temporary restraining order prohibiting Clearwater from enforcing all provisions of the Ordinance 3479-84. Scientology also moved the Court to schedule an evidentiary hearing on its pending application for a preliminary injunction. 14. On August 2, the Court denied Scientology’s motion for a temporary restraining order prohibiting Clearwater from enforcing Ordinance 3479-84 and denied Scientology’s motion for a hearing on its application for a preliminary injunction. 15. On August 3, Scientology appealed the District Court’s July 23 orders declaring Ordinance 3479-84 constitutional and enjoining the enforcement of less than all of Ordinance 3479-84. Scientology also appealed the District Court’s August 2 order denying Scientology’s motion for a temporary restraining order and a preliminary injunction. 16. On November 1, the Eleventh Circuit Court of Appeals: A) vacated the District Court’s order prohibiting Clearwater from enforcing repealed Ordinance 3091-83 because the controversy was moot; the Eleventh Circuit remanded the two cases with instructions that they be dismissed without prejudice; B) dismissed the section 1292(b) interlocutory appeals from the District Court’s determination that amended Ordinance 3479-84 was facially constitutional; the Eleventh Circuit vacated the orders that allowed the appeals to proceed; C) affirmed the District Court’s refusal to grant Scientology’s applications for preliminary injunctions because Scientology failed to establish the criteria necessary for preliminary injunctive relief. The Eleventh Circuit also found that the District Court record did not support an adequate basis to justify a finding of standing. 17. On July 23, 1987, Scientology filed a motion for partial summary judgment on the issue of standing, and on January 15, 1988, filed a partial summary judgment on standing and the merits. 18. On January 15, 1988, Clearwater also filed a motion for summary judgment. CLEARWATER ORDINANCE 3479-84 Clearwater Ordinance 3479-84 applies to charitable organizations that solicit funds or property within Clearwater and to charitable organizations that offer within the city to make sales of property including, but not limited to books, tapes, publications and brochures whose proceeds will be used for charitable purposes. Section 100.01. The ordinance exempts organizations that annually collect monies from less than twenty people in Clearwater or that annually collect less than $10,000 there. Section 100.02. Covered organizations must file a registration statement with the City Clerk. Section 100.03. The statement requires the organization to provide information about the collection and disbursement of funds, including names, addresses, and phone numbers of the soliciting organization, the person in charge of soliciting funds in Clearwater, and the person authorized to disburse those funds; a description of the soliciting organization, the methods of solicitation and the use to be made of the funds; the time period of the solicitation; and estimate of salaries, fees and costs to be incurred in soliciting; the names of organization officials or solicitors who have been convicted of serious crimes in the last five years; the names of other Florida cities in which the organization has solicited; and a statement that the organization maintains records or documents necessary to file the registration statement. The registration is a public document. An organization that files similar information elsewhere may submit that filing in lieu of the registration statement. An organization that solicits only from members may provide the information to its members in a private statement, available only to members, in lieu of the registration statement. The organization must prepare the statement at least annually, must maintain the underlying records for three years from the date of each statement, and must make the records and statement reasonably available for inspection by each member of the charitable organization. Section 100.-02(3). After an organization files its registration statement, the City Clerk must either issue a Certificate of Registration within ten working days or tell the organization what required information is missing from the statement. Section 100.03(2). If the Clerk does not issue a Certificate of Registration, the organization can continue to solicit in Clearwater without the statement until the Clerk’s decision is upheld by a court. Section 100.03(3). The City bears the burden of initiating court proceedings, which it must do within ten working days of the refusal of a permit. Id. In such proceedings, the organization can show that the missing information should not be required because furnishing it would impose a special hardship on the organization. Section 100.03(4). The registration statement is effective for one year. Sixty days after the year is over, the organization must file a statement containing information as to the amount of funds and property collected in Clearwater during the year; the costs incurred for wages, fees, advertising, and other expenses; and the utilization of the proceeds in approximate amounts. Section 100.03(8). Under the ordinance, certain acts are unlawful. These include willful failure to file required statements or knowingly filing false statements, fraud or misrepresentation to obtain money or property; promising any person that the proceeds of a solicitation of funds will be refunded upon request, and thereafter willfully failing to make a written refund request within 60 days; promising any person that he or she will receive a refund upon request without providing a written statement of the refund terms and conditions; knowing misrepresentation that a donor will obtain a federal tax deduction, willful use of solicited funds to commit a crime, and willful failure to maintain required records. Section 100.05. The City Attorney is empowered to investigate alleged violations of the ordinance, but only if he has received ten bona fide, sworn complaints setting forth facts showing a violation and harm. Section 100.-06(1). In an investigation, the city attorney can subpoena persons and records, Section 100.06(2), but he has no power to enforce his subpoenas and must go to court for enforcement. If an investigation shows probable cause to believe a violation exists, the City Attorney can prosecute. Section 100.06(3). Finally, the statute contains an explicit severability clause. Section 10. STANDARD FOR SUMMARY JUDGMENT This circuit clearly holds that summary judgment should only be entered when the moving party has sustained its burden of showing the absence of a genuine issue as to any material fact when all the evidence is viewed in the light most favorable to the nonmoving party. Sweat v. Miller Brewing Co., 708 F.2d 655 (11th Cir.1983) All doubt as to the existence of a genuine issue of material fact must be resolved against the moving party. Hayden v. First National Bank of Mt. Pleasant, 595 F.2d 994, 996-97 (5th Cir.1979), (quoting Gross v. Southern Railroad Co., 414 F.2d 292 (5th Cir.1969)). Factual disputes preclude summary judgment. The Supreme Court of the United States held, in Celotex Corp. v. Catrett, 477 U.S. 317, 106 S.Ct. 2548, 91 L.Ed.2d 265 (1986): In our view the plain language of Rule 56(c) mandates the entry of summary judgment, after adequate time for discovery and upon motion, against a party who fails to establish the existence of an element essential to that party’s case, and on which that party will bear the burden at trial. Id. at 322, 106 S.Ct. at 2552, 91 L.Ed.2d at 273. The Court also said, “Rule 56(e) therefore, requires that the moving party go beyond the pleadings and by her own affidavits, or by the depositions, answers to interrogatories, and admissions on file, ‘designate’ specific facts showing there is a genuine issue for trial.” Celotex, supra at 324, 106 S.Ct. at 2553, 91 L.Ed.2d at 274. This Court is satisfied that no factual disputes remain which preclude summary judgment. A. WHETHER SCIENTOLOGY HAS STANDING TO SUE. Standing to sue is an aspect of Article III that limits federal judicial power to the resolution of cases and controversies. “A threshold question in every federal case is whether the Plaintiff has made out a justiciable case or controversy within the meaning of Article III.” Church of Scientology Flag Service Organization v. City of Clearwater, 777 F.2d 598, 606 (11th Cir.1985) cert. denied, 476 U.S. 1116, 106 S.Ct. 1973, 90 L.Ed.2d 656 (1986) (citing Warth v. Seldin, 422 U.S. 490, 498, 95 S.Ct. 2197, 2204, 45 L.Ed.2d 343 (1975)). Determination that a litigant has standing to sue is a preliminary jurisdictional matter that should be decided “without consideration of the likelihood of the litigant’s success on the underlying merits of the case.” Saladin v. City of Milledgeville, 812 F.2d 687, 690 n. 4 (11th Cir.1987). The essence of the inquiry is ... whether the parties seeking to invoke the court’s jurisdiction have alleged such a personal stake in the outcome of the controversy as to assure that concrete adverseness which sharpens the presentation of issues upon which the court so largely depends for illumination of difficult constitutional questions. Larson v. Valente, 456 U.S. 228, 238-39, 102 S.Ct. 1673, 1680, 72 L.Ed.2d 33 (1982) (citations omitted). Standing includes constitutional and prudential requirements. To satisfy the minimum constitutional requirements, a plaintiff must show a) that he personally has suffered an actual or prospective injury as a result of the putatively illegal conduct; b) that the injury is fairly traceable to the challenged action; and c) that the injury is likely to be redressed by a favorable court decision. See, e.g., Larson, 456 U.S. at 239, 102 S.Ct. at 1680; Valley Forge Christian College v. American United for Separation of Church and State, Inc., 454 U.S. 464, 472, 102 S.Ct. 752, 758, 70 L.Ed.2d 700 (1982); see also Church of Scientology Flag Service Organization, 777 F.2d at 606. Constitutional Issues Actual or Threatened Injury. In some circumstances, a charitable solicitation registration requirement will confer standing on a litigant to contest the law. Larson v. Valente, 456 U.S. 228, 241, 102 S.Ct. 1673, 1681, 72 L.Ed.2d 33 (1982). Scientology claims that the Clearwater ordinance does so. Scientology claims that it meets the injury test because it maintains and operates a facility exclusively for training and auditing in the City of Clearwater. (Hugh Wilhere aff., par. 4) and directs its Clear-water activities toward those who come to its facility to avail themselves of the facility’s services. Scientology solicits money in Clearwater, and does so almost exclusively in the course of offering participation in the services of auditing and training. (Id; Sydejko aff., par. 18). Scientology also advertises and sells religious books to the general public, as well as to those involved with the Scientology organization in Clear-water. (Wilhere aff. par. 4; Sudejko aff. par. 19). Scientology further alleges that it will suffer injury if Ordinance 3479-84 is enforced because Scientology is a charitable organization as defined by the ordinance: an organization “which is or holds itself out to be a religious” organization. Section 100.01(1). Scientology also engages in “solicitation of funds” as that term is defined in the statute since it requests money for the organization in the course of offering literature and participation in services and training. The ordinance requires that charitable organizations soliciting funds in Clearwater file registration and disclosure statements with the city. Organizations and individuals may at some time be subject to penalties under the ordinance. Therefore, Scientology claims that it meets the injury in fact prong of the constitutional test. Traceable Connection to the Challenged Action. Scientology claims that it meets this prong of the constitutional requirements test because the reporting and registration requirements directly impact the organization’s solicitation in Clearwater and the ordinance guidelines concerning refunds impact the organization’s policies concerning refunds. Redress By a Favorable Decision. Scientology claims that its injuries are likely to be redressed by a favorable decision. Scientology is seeking a declaration that the ordinance is unconstitutional on its face and as applied to religions and other charitable organizations, and in particular, Scientology, and is seeking a permanent injunction against enforcement of the ordinance. (See Complaint, Prayer for Relief, pars. A-D). Such a ruling would redress almost all of the organizations’ injuries. In addition, Scientology seeks to enjoin enforcement of the ordinance provisions that require disclosure of solicitations from members, or on their own premises, and the provisions that set out guidelines for refund policies. A favorable decision on these issues would redress Scientology’s alleged injuries in these areas. Prudential Issues In addition to the essential constitutional requirements a court must consider the case in light of three principles that might counsel judicial restraint, referred to as prudential considerations. See Valley Forge Christian College, 454 U.S. at 471, 474, 102 S.Ct. at 757, 759. While not jurisdictional, they are invoked to “limit the role of the courts in resolving public disputes.” Warth, 422 U.S. at 500, 95 S.Ct. at 2206. These considerations are (1) whether the plaintiff’s complaint falls within the zone of interests protected by the statute or constitutional provision at issue; (2) whether the complaint raises abstract questions amounting to generalized grievances that are more appropriately resolved by the legislative branches; and (3) whether the plaintiff is asserting his or her own legal rights and interests rather than the legal rights and interest of third parties; Allen v. Wright, 468 U.S. 737, 751, 104 S.Ct. 3315, 3324, 82 L.Ed.2d 556 (1984). Zone of Interest. Scientology contends that it meets the first prong of the prudential requirements test because the Clear-water ordinance arguably infringes on the zones of interest protected by the first amendment’s associational, speech and religious guarantees. Association of Data Processing Service Organizations v. Camp, 397 U.S. 150, 90 S.Ct. 827, 25 L.Ed.2d 184 (1970) (emphasis added). Scientology claims that because the ordinance fails to exclude, from the reporting requirement, charitable contributions from its members, or on its premises, the ordinance violates the organization’s first amendment rights. Scientology further contends that the registration and reporting requirements and enforcement provisions infringe on associational and religious rights by permitting surveillance into Scientology’s affairs and by pressuring Scientology to adopt certain policies and practices. In addition, Scientology claims that the ordinance provisions requiring the licensing of public solicitation and sale of literature infringe on first amendment rights of free expression and free exercise of religions. Distinct Concrete Injury. Scientology claims that it meets the second element of the prudential requirements test because the ordinance inflicts a distinct, concrete injury on a limited set of charitable organizations, which specifically includes the Scientology organization. In addition, Scientology alleges that the legislative history of the ordinance shows that the ordinance is aimed at Scientology. (Wilhere aff., par. 7 & 8). Legal Claims Raised. Scientology claims that it meets the third element of the prudential requirements test because it can invoke the'constitutional protection afforded all organizations for associational and expressive activities, whether they are religious or not. See Roberts v. United States Jaycees, 468 U.S. 609, 104 S.Ct. 3244, 82 L.Ed.2d 462 (1984). Further, Scientology claims that it has standing to raise the legal claims because it is a religion, or because the overbreadth doctrine would give it standing. In reality, almost all of Scientology’s arguments are premised on its claim to be a religious organization. Scientology’s Standing To Raise Legal Claims As a Religion American courts have adopted an expansive definition of religion. Seeger v. United States, 380 U.S. 163, 174, 180, 85 S.Ct. 850, 858, 861, 13 L.Ed.2d 733 (1965). Determining whether a set of beliefs is a religion under a modern definition of religion would include consideration, among other things, of whether the ideas or beliefs in question address issues of fundamental or ultimate concern, whether the ideas are combined into a comprehensive belief-system and whether there are any formal, external, or surface signs that may be analogous to accepted religions. Such signs might include formal services, ceremonial functions, clergy, and efforts at propagation. Malnak v. Yogi, 592 F.2d 197 (3d Cir.1979) (Adams, J., concurring). The affidavits submitted by Scientology indicate that Scientology meets some of the modern definitional elements of religion. (See Reverend Sydejko aff., par. 4, 9, 10, 11, 12,13; Dr. Frank Flinn aff., par.s 9, 10, 12, 13, 14; Kliever aff., par.s 6, 7-12, 13, 16, 17). Scientology is incorporated as a church and it has ministers with the legal authority to marry and to bury. The fundamental writings of the church contain a general account of man and his nature comparable in scope to that of some recognized religions. Founding Church of Scientology of Washington, D. C., 409 F.2d at 1154. Scientology is propagated by a mother church in California and by numerous branch churches around the world. The mother church instructs laity, trains and ordains ministers, and creates new congregations. Branches, known as franchises or missions, provide Scientology services at the local level. Id. The affidavits address only the religiosity of Scientology’s beliefs; they do not address the religiosity of Scientology’s activities. Although American courts have adopted an expansive definition of religion, a party must demonstrate that it is a religion if challenged. See Larson, 456 U.S. at 255-256, n. 30, 102 S.Ct. at 1689, n. 30 (“[NJothing in our opinion suggests that appellants could not attempt to compel the Unification Church to register under the Act as a charitable organization not entitled to the religious-organization exemption, and put the Church to the proof of its bona fides as a religious organization.”); International Society for Krishna Consciousness, Inc. v. Barber, 650 F.2d 430, 438 (2d Cir.1981) (It must be “determin[ed] whether the Krishna beliefs, credos, and philosophy, as well as the particular practice of sankirtan, are sufficiently ‘religious’ in nature to warrant the protection of the free exercise guarantee.”); Jones v. Bradley, 590 F.2d 294, 295 (9th Cir.1979) (“There is no prohibition ... against ruling whether or not a set of beliefs constitutes a religion when deciding if First Amendment protection apply.”). Clearwater claims Scientology has not proven that it is a religion, but “[ejven if Scientology is a religion, the actions at issue here are commercial, and sometimes criminal, in character.” (Defendants’ Support Memorandum, p. 13). Defendants point out specific passages 1982 municipal hearing transcripts that illustrate illicit acts and practices allegedly carried on by Scientologists (Defendants’ Support Memorandum, pp. 4-10): Burglaries of the offices of doctors, lawyers, and government officials to obtain documents and information for use against critics or opponents (Tr. at I 89, 179, 232, 242; IV 156, 162, 260, 262, 290, 291, 292, 293, 302, 303); electronic bugging of medical offices and government offices to obtain information for use against critics or opponents (Tr. at I 121, 152; III 338-339; IV 9, 20-21, 134, 156, 321, 326, 334); “framing” opponents by manufacturing and planting false evidence (Tr. at I 40, 101, 102, 212; Iv 137, 326, 334); use of highly confidential information, which was obtained through “auditing” and was supposed to remain confidential, to blackmail persons who leave the organization (Tr. at I 75, 98, 204-205; II 24, 26-27, 61-62, 200; III 20; 10, 26, 37, 61-62, 81,116-117, 155,173, 183, 185,192-193, 214, 240-242, 270, 364-365); beating, kidnapping, and imprison-persons who wished to leave the organization (Tr. at I 84-85, 99, 122-123, 242; II 24, 37, 132, 135, 183-184, 214; III 103, 271; IV 50-51, 57-58, 245-246, 287, 417-418); fraudulently inducing individu-to pay large sums of money for Scientology “training” by falsely claiming that Scientology can cure mental and physical ailments and will enable a person to achieve great success; by falsely stating L. Ron Hubbard was a war hero, healed himself of terrible wounds, is nuclear physicist, and is an eminent accomplished research scientist; and false promises of refunds (Tr. I 73, 113-114, 124, 264-265, 269, 282, 287-288; 104; III 81, 281; IV (, 22-23, 25, 75-76, 108-110, 152-153, 285, 286); maintaining poor living conditions for level Scientologists who work at church bases (Tr. at I 59-60, II 166, 249, 250-251; III 10, 11, 98, 149, 157, 188, 268, 269, 270; IV 16, 53, 98,119-120, 228, 245-246). Although Clearwater alleges that Scien-tologists commit the acts set out above, it states, “For purposes of the summary judgment motions, Defendants shall not assert that the beliefs of Scientology are not religious in character.” (Defendants’ Memorandum in Opposition to Plaintiffs Motion for Summary Judgment [hereinafter Defendants’ Opposition Memorandum], p. 3). Clearwater further states, “[SJcientology may have religious beliefs ...” (Id. at 5). Scientology’s beliefs developed from Hubbard’s writings: L. Ron Hubbard, writing in a science fiction magazine in the 1940’s, first advanced the extravagant false claims that various physical and mental illnesses could be cured by auditing. He played a major part in developing Scientology. Thereafter, commencing in the early 1950’s numerous Scientology books and pamphlets were written explaining how various illnesses can be and had been cured through auditing. These materials were widely distributed ... Hubbard and his fellow Scientologists developed the notion of using a E-meter to aid auditing. Substantial fees were charged for the meter and for auditing sessions using the meter. Auditing was guaranteed to be successful ... Unfortunately, the Government did not move to stop the practice of Scientology and a related “science” known as Dianetics when these activities first appeared and were gaining public acceptance.... The government did not sue to condemn the E-meter until the early 1960’s, by which time a religious cult known as the Founding Church of Scientology had appeared. This religion, formally organized in 1955, existed side-by-side with the secular practice of Scientology. Its adherents embrace many of Hubbard’s teachings and widely disseminate his writings. The church purports to believe that many illnesses may be cured through E-meter auditing by its trained ministers through an appeal to the spirit or soul of a man. As a matter of formal doctrine, the Church professes to have abandoned any contention that there is a scientific basis for claiming cures resulting from E-meter use. United States v. Article or Device, 333 F.Supp. 357 (D.D.C.1971). Based on the Article or Device court’s analysis and the affidavits cited above, this Court finds that Scientology fulfills the elements of the modern definition of religion; for purposes of considering the motions for summary judgment, the Court will consider Scientology to be a religion. Scientology’s Claim To Raise Legal. Claims Under the Overbreadth Doctrine The overbreadth doctrine is an exception to the rule that individuals may not litigate the rights of third parties. See Barrows v. Jackson, 346 U.S. 249, 255, 73 S.Ct. 1031, 1034, 97 L.Ed. 1586 (1953). “[A]n individual whose own speech or expressive conduct may validly be prohibited or sanctioned is permitted to challenge a statute on its face because it also threatens others not before the court&emdash;those who desire to engage in legally protected expression but who may refrain from doing so rather than risk prosecution or undertake to have the law declared partially invalid.” Brockett v. Spokane Arcades, Inc., 472 U.S. 491, 503, 105 S.Ct. 2794, 2801, 86 L.Ed.2d 394 (1985). Generally, where the parties challenging the facial validity of a statute are those who seek to engage in the activity that the overbroad statute purports to punish, courts will not entertain an over-breadth challenge. City Council of Los Angeles v. Taxpayers for Vincent, 466 U.S. 789, 104 S.Ct. 2118, 80 L.Ed.2d 772 (1984). In some cases, the overbreadth doctrine may be employed only if the contested regulation violates the rights of those not before the Court. Id. Resorting to the overbreadth doctrine in this case is not necessary since this Court has found that Scientology meets the definition of a religion for purposes of the summary judgment motions. Consequently, the Court finds that Scientology has standing and grants Scientology’s motion for summary judgement on this issue. FIRST AMENDMENT GUARANTEES “Congress shall make no law respecting an establishment of religion, or prohibiting the free exercise thereof; or abridging the freedom of speech, or of the press; or of the right of the people peaceably to assemble, and to petition the government for a redress of grievances.” U.S. Const.Amend. I. First amendment rights and guaranties are fundamental, but they are not absolute or unrestricted, and they are subject to reasonable limitation and control. Freedom of Religion The guarantee of freedom of religion was adopted to curtail Congress’ power to interfere with the individual’s freedom to believe, to worship, and to express the dictates of his conscience. Wallace v. Jaffree, 472 U.S. 38, 105 S.Ct. 2479, 86 L.Ed.2d 29 (1985) (silent prayer law unconstitutional). Both the anti-establishment clause and the free exercise clause are applied to the states through incorporation into the fourteenth amendment due process guarantee of liberty. Everson v. Board of Education, 330 U.S. 1, 67 S.Ct. 504, 91 L.Ed. 711 (1947) (anti-establishment); Cantwell v. Connecticut, 310 U.S. 296, 60 S.Ct. 900, 84 L.Ed. 1213 (1940) (free exercise). The two clauses often appear to conflict, and reconciling these potentially conflicting constitutional demands is a continuing problem. The basic role of the government has been to maintain a position of neutrality. While the Court has not directly defined religion, it has indicated that non-theistic beliefs can qualify for constitutional protection. Seeger, 380 U.S. 163, 85 S.Ct. 850. The Establishment Clause. States may not make laws respecting the establishment of religion. Courts interpret this clause broadly to prohibit laws that aid one religion, aid all religions, or prefer one religion over another. Everson, 330 U.S. 1, 67 S.Ct. 504. In most cases, a law must satisfy each part of a three-part test to withstand an Establishment Clause challenge: (1) the law must have a secular legislative purpose; (2) the principal or primary effect of the law must neither advance nor inhibit religion; and (3) the law must not foster “an excessive government entanglement with religion.” Lemon v. Kurtzman, 403 U.S. 602, 91 S.Ct. 2105, 29 L.Ed.2d 745 (1971). Improper administrative entanglement may arise when religious and public employees must work closely together to carry out a legislative plan. See Aguilar v. Felton, 473 U.S. 402, 414, 105 S.Ct. 3232, 3238, 87 L.Ed.2d 290 (1985) (citing Walz v. Tax Commissioner, 397 U.S. 664, 674, 90 S.Ct. 1409, 1414, 25 L.Ed.2d 697 (1970)). Administrative entanglement claims commonly arise in suits to strike down government benefits to religion; e.g., when government aid is followed by government investigators who must make on-site inspection to ensure that aid moneys are expended only for secular purposes. See Aguilar, 473 U.S. at 412, 105 S.Ct. at 3237. Day-to-day intrusion into the operation of a religious institution is entanglement. Impermissible entanglement occurs if a law allows the state to investigate the financial affairs of religious organization when the goal of the investigation is to determine whether regulation is necessary. Surinach v. Pesquera de Busquets, 604 F.2d 73 (1st Cir.1979). Regulatory entanglement claims arise when parties seek to show that enforcement of a law would create excessive entanglement. Tony and Susan Alamo Foundation v. Secretary of Labor, 471 U.S. 290, 105 S.Ct. 1953, 85 L.Ed.2d 278 (1985). Potentially, regulatory entanglement claims permit religious bodies to use the establishment clause, like the free exercise clause, as a shield from government intrusion. See e.g., McClure v. Salvation Army, 460 F.2d 553 (5th Cir.), cert. denied 409 U.S. 896, 93 S.Ct. 132, 34 L.Ed.2d 153 (1972) (religious organization exempt from some sex discrimination suits under Title VII); Madsen v. Erwin, 395 Mass. 715, 481 N.E.2d 1160 (1985) (Christian Science Monitor, as religious organization, immune from some employment discrimination suits). The Court has specifically criticized the three-part Lemon test and often departs from the test in making decisions. See Marsh v. Chambers, 463 U.S. 783, 103 S.Ct. 3330, 77 L.Ed.2d 1019 (1983) (Court upheld prayers opening legislative session, emphasizing the prayer’s historical acceptance making it a “part of the fabric of our society.”). The Court has criticized the entanglement prong of the test because the supervision necessary to ensure that there is no entanglement becomes entanglement. See, e.g., Aguilar, 473 U.S. at 429, 105 S.Ct. at 3246 (O’Connor, J., dissenting); Wallace, 472 U.S. at 109-110, 105 S.Ct. at 2517-2518 (Rehnquist, J., dissenting); Lynch v. Donnelly 465 U.S. 668, 689, 104 S.Ct. 1355, 1367, 79 L.Ed.2d 604 (1984) (O’Connor, J., concurring); Lemon, 403 U.S. at 666-668, 91 S.Ct. at 2137-2139 (White, J., concurring and dissenting). However, the three-part Lemon test remains the basic standard of judicial review in Establishment Clause eases. Free Exercise of Religion. States may not make laws that inhibit the free exercise of religion. “The freedom to hold religious beliefs and opinions is absolute.” Braunfeld v. Brown, 366 U.S. 599, 81 S.Ct. 1144, 6 L.Ed.2d 563 (1961). (See West Virginia State Board of Education v. Barnette, 319 U.S. 624, 63 S.Ct. 1178, 87 L.Ed. 1628 (1943)) (law requiring Jehovah’s Witness to salute the flag struck down because government cannot prescribe what is orthodox in politics, nationalism, religion, or other matters of opinion). The government may not evaluate the benefits of religious practice including the truth or falsity of statements about the benefits of religious practices under any circumstances. United States v. Ballard, 322 U.S. 78, 64 S.Ct. 882, 88 L.Ed. 1148 (1944); Founding Church of Scientology of Washington D.C., 409 F.2d 1146. While freedom to believe is absolute, freedom to act pursuant to one’s religion cannot be. “Conduct remains subject to regulations for the protection of society.” Cantwell, 310 U.S. at 303-304, 60 S.Ct. at 903-904. The government has the inherent police power to regulate religious activities in a reasonable and nondiscriminatory manner, to protect the safety, peace, order, and comfort of society. Id. Although the state cannot punish religious views and beliefs, the state can punish the external manifestation of those views if the resulting conduct is a clear and present danger to the safety, morals, health or general welfare of the community and is violative of laws enacted for their protection. Portland v. Thornton, 174 Or. 508, 149 P.2d 972 cert. denied 323 U.S. 770, 65 S.Ct. 123, 89 L.Ed. 616 (1944). An ordinance directed at conduct rather than belief, with a secular purpose and effect, and justified by governmental interest in public health and safety does not violate first amendment rights. Church of the Lukumi Babalu Aye, Inc. v. City of Hialeah, 723 F.Supp. 1467 (S.D.Fla.1989). The right to free exercise does not relieve an individual’s obligation to comply with a “valid and neutral law of general applicability on the ground that the law proscribes (or prescribes) conduct that his religion prescribes (or proscribes).” Employment Division, Department of Human Resources of Oregon v. Smith, — U.S.-, 110 S.Ct. 1595, 108 L.Ed.2d 876 (1990), citing United States v. Lee, 455 U.S. 252, 263 n. 3, 102 S.Ct. 1051, 1058 n. 3, 71 L.Ed.2d 127 (1982) and Prince v. Massachusetts, 321 U.S. 158, 64 S.Ct. 438, 88 L.Ed. 645 (1944). An ordinance that could constitutionally apply to a wide range of conduct other than the conduct of the challenging religious group does not violate first amendment rights. Lukumi, 723 F.Supp. 1467 (municipal ordinances regulating ritual sacrifice of animals not unconstitutional). When community problems exist, a city ordinance triggered by the conduct of a particular group is constitutionally valid if the purpose of the ordinance is to address the community problem. Id. The first amendment does not require strict religious neutrality. See Wallace, 472 U.S. at 82-83, 105 S.Ct. at 2503-2504 (O’Connor, J., concurring); McDaniel v. Paty, 435 U.S. 618, 639, 98 S.Ct. 1322, 1334, 55 L.Ed.2d 593 (1978) (Brennan, J., concurring) (noting that “government [may] take religion into account when necessary to further secular purposes”). Courts may uphold laws explicitly mentioning religious conduct so long as the laws serve a secular purpose. See e.g., Jones v. Butz, 374 F.Supp. 1284, 1292-93 (S.D.N.Y.1974). Although laws cannot establish religion or prohibit its free exercise, laws can control criminal acts connected with religion. Criminal acts are not “any less odious” because they are sanctioned by a particular sect as religion. Davis v. Beason, 133 U.S. 333, 345, 10 S.Ct. 299, 301, 33 L.Ed. 637 (1890). “However free the exercise of religion may be, it must be subordinate to the criminal laws of the country ...” Id. at 342-343, 10 S.Ct. at 300-01. Otherwise, “the professed doctrines of religious belief [would be] superior to the law of the land,” and the result would be “to permit every citizen to become a law unto himself. Government could exist only in name under such circumstances.” Reynolds v. United States, 98 U.S. 145, 167, 25 L.Ed. 244 (1878) (quoted in Davis, 133 U.S. at 344, 10 S.Ct. at 301). That the government can regulate religiously based activities in the exercise of its power to promote the health, safety and general welfare, Wisconsin, 406 U.S. at 220, 92 S.Ct. at 1535; see also Bob Jones University v. United States, 461 U.S. 574, 603, 103 S.Ct. 2017, 2034, 76 L.Ed.2d 157 (1983), is illustrated by the numerous statutes courts have upheld precluding or impairing religious actions that violate civil or criminal laws. Thus, polygamy can be banned. Reynolds, 98 U.S. 145; Davis, 133 U.S. 333, 10 S.Ct. 299. Child labor can be barred. Prince, 321 U.S. 158, 64 S.Ct. 438. Parents can be punished for failing to provide children with medical attention. Hermanson v. State, 570 So.2d 322 (Fla. 2d DCA 1990). The use of poisonous snakes in religious services can be forbidden. Harden v. State, 188 Tenn. 17, 216 S.W.2d 708 (1948). The use of marijuana, LSD and peyote can be punished. Employment Division, — U.S. -, 110 S.Ct. 1595, 108 L.Ed.2d 876. Leary v. United States, 383 F.2d 851 (5th Cir.1967), rev’d on other grounds, 395 U.S. 6, 89 S.Ct. 1532, 23 L.Ed.2d 57 (1969); State v. Bullard, 267 N.C. 599, 148 S.E.2d 565 (1966), cert. denied, 386 U.S. 917, 87 S.Ct. 876, 17 L.Ed.2d 789 (1967). Violation of zoning laws can be prohibited. Grosz v. City of Miami, 721 F.2d 729 (11th Cir.1983), cert. denied, 469 U.S. 827, 105 S.Ct. 108, 83 L.Ed.2d 52 (1984). Even neutral laws of general application that significantly burden religious liberty may be constitutional. Lee, 455 U.S. 252, 102 S.Ct. 1051 (mandatory and continuous participation in the social security system vital to integrity of the system); Tony & Susan Alamo Foundation, 471 U.S. 290, 105 S.Ct. 1953. However, the government must avoid administrative entanglement with religious institutions. Walz v. Tax Commission of the City of New York, 397 U.S. 664, 90 S.Ct. 1409, 25 L.Ed.2d 697 (1970); Lemon, 403 U.S. 602, 91 S.Ct. 2105. Generally applicable administrative and recordkeeping regulations may be imposed on religious organizations without violating the first amendment. Routine regulatory interaction that involves no inquiry into religious doctrine, no delegation of state power to a religious body, and no detailed monitoring and close administrative contact between secular and religious bodies does not violate the non-entanglement command. Jimmy Swaggart Ministries v. Board of Equalization of California, — U.S. -, 110 S.Ct. 688, 107 L.Ed.2d 796 (1990) (citing Hernandez, 109 S.Ct. 2136). Until recently, government actions that burdened religious free exercise had to be justified by showing that the government had a compelling purpose and no less burdensome means of achieving the purpose of the regulation. Sherbert v. Verner, 374 U.S. 398, 406, 83 S.Ct. 1790, 1795, 10 L.Ed.2d 965 (1963). See also Wisconsin, 406 U.S. at 215, 92 S.Ct. at 1533 (purpose must be of highest order). But cf. Employment Division, — U.S. -, 110 S.Ct. 1595, 108 L.Ed.2d 876. However, after Employment Division, Department of Human Resources of Oregon v. Smith, the compelling government interest test is no longer required when the government action involves a religion-neutral criminal law. The Employment Division court stated: [generally applicable, religion-neutral criminal laws that have the effect of burdening a particular religious practice need not be justified, under the free exercise of religion clause ... by a compelling governmental interest because (1) if the general laws were to be subjected to a “religious practice” exemption, both the importance of the law at issue and the centrality of the practice at issue would reasonably have to be considered, (2) it is inappropriate for judges to determine the “centrality” of a belief to an individual’s religion, (3) thus, if the “compelling interest” test were to be applied at all, it would have to be applied across the board, to all actions thought to be religiously commanded, (4) such a rule would open the prospect of constitutionally required religious exemptions from civic obligations of almost every conceivable kind, a result that is not required by the First amendment’s protection of religious liberty, and (5) the nation cannot afford the luxury of deeming presumptively invalid, as applied to the religious objector, every regulation of conduct that does not protect an interest of the highest order; although it may be that leaving accommodation of religious practices to the judicial process will place at a relative disadvantage those religious practices that are not widely engaged in, such an unavoidable consequence of democratic government must be preferred to a system in which each conscience is a law unto itself or in which judges weight the social importance of all laws against the centrality of all religious beliefs. To pass a constitutional challenge against infringement of the free exercise clause, a law must regulate conduct rather than belief, and the law must have a secular purpose and effect. If the law passes these threshold tests, the court balances the cost to the government of altering its activity to allow the religious practice to continue unimpeded versus the cost to the religious interest imposed by the government activity. Grosz, 721 F.2d at 734. Solicitation and the First Amendment Public solicitation is protected under the first amendment because solicitation is a form of communication. Village of Schaumburg v. Citizens for a Better Environment, 444 U.S. 620, 632, 100 S.Ct. 826, 833, 63 L.Ed.2d 73 (1980); Cantwell, 310 U.S. 296, 60 S.Ct. 900; Fernandes v. Limmer, 663 F.2d 619 (5th Cir.1981). However, solicitation is subject to reasonable regulation. The state has an important interest in regulating solicitation activities to avoid disturbances of the peace and to insure public safety. Cantwell, 310 U.S. 296, 60 S.Ct. 900. A regulation that does not involve any religious test and does not unreasonably obstruct or delay the collection of funds is constitutionally valid, even though the collection is for a religious purpose. Id. A state or municipality also has an interest in prohibiting fraud in solicitation. “Public awareness of abuses in the administration of charitable fund raising practices has increased over the past twenty years.” Houston, 689 F.2d at 541. The state can protect its citizens from fraudulent solicitation and insure that funds raised actually find their way to the organization for which the solicitation was given by requiring a stranger in the community to establish his identity and his authority to act for the cause he purports to represent before permitting him to publicly solicit funds for any purpose. Cantwell, 310 U.S. at 306. Disclosure is a less intrusive means for protecting citizens than prohibiting solicitation entirely. Schaumburg, 444 U.S. 620, 100 S.Ct. 826. However, a solicitation regulation must bear a “reasonable relationship to the achievement of the governmental purpose asserted as its justification.” Branzburg v. Hayes, 408 U.S. 665, 700, 92 S.Ct. 2646, 2666, 33 L.Ed.2d 626 (1972). For example, the state can require solicitors to disclose that they are professional solicitors at the time of solicitation, and can require a subsequent written affirmation of the disclosure. Indiana Voluntary Firemen’s Association, Inc. v. Pearson, 700 F.Supp. 421 (S.D.Ind.1988). However, the state cannot compel disclosure about the solicitors’ contract with the charitable organization or other details that solicitors would not voluntarily disclose. Id. Neither can the state regulate the percentage of contributions a charitable organization expends for services of professional solicitors. Shannon v. Telco Communications, Inc., 824 F.2d 150 (1st Cir.1987); Secretary of State v. Joseph H. Munson Company, 467 U.S. 947, 104 S.Ct. 2839, 81 L.Ed.2d 786 (1984); Schaumburg, 444 U.S. 620, 100 S.Ct. 826; Riley v. National Federation of the Blind of North Carolina, Inc., 487 U.S. 781, 108 S.Ct. 2667, 101 L.Ed.2d 669 (1988). The regulatory authority may not attempt to regulate the content of the representations made to induce contributions on the basis that the representations falsely state spiritual, emotional or other benefits that may accrue to the contributor in this world or the next. United States v. Ballard, 322 U.S. 78, 64 S.Ct. 882, 88 L.Ed. 1148 (1944). Any regulation of public solicitation must be by the least restrictive means necessary to further the state interests. Fernandes, 663 F.2d 619. A regulation must not allow administrative and enforcement officials excessive discretion as to the scope or breath of the regulation. Hynes v. Mayor and Council of the Borough of Oradell, 425 U.S. 610, 96 S.Ct. 1755, 48 L.Ed.2d 243 (1976); Schaumburg, 444 U.S. 620, 100 S.Ct. 826. An ordinance imposing a flat license tax for the privilege of canvassing or soliciting within a municipality is unconstitutional when the tax is applied to the dissemination of religious beliefs through the sale of religious books and p