DOJ Files Response Brief in Iowaska Church of Healing v. Werfel

We have previously blogged about Iowaska Church of Healing’s continuing quest to gain tax exemption despite its use of a controlled substance called ayahuasca in its organized worship.  The Sacrament of the Ayahuasca is a long recognized spiritual activity in certain South American places and the Supreme Court has held that prohibiting its use for religious worship violates the Religious Freedom Restoration Act.  DEA, which reflexively opposes assertions of religion as a basis for using controlled substances, established an administrative procedure by which a religious organization can apply for a permit to use huasca.  Iowaska has applied but DEA seems to be dragging its feet.  When Iowaska applied for tax exemption anyway, the Service told Iowaska to get the permit and everything would be fine.  Iowaska instead sued the Service, but not DEA and the lower court essentially ruled that Iowaska is suing the wrong agency.  I still don’t understand why its not suing DEA, which should have made a determination more than a year ago if not sooner.  

DOJ’s 80 page brief is evenly split between religious tax exemption and the illegality doctrine, and standing under the Religious Freedom Restoration Act.  I haven’t read it yet, but the government even cites Bob Jones University amongst a bunch of other familiar cases.  

darryll k. jones