3. The law may treat groups differently based on their actions, but not based on the views they express. Thus, for instance, in Bob Jones University v. United States, the Supreme Court upheld the denial of a tax exemption to a university that banned interracial dating by its students, and that threatened to expel students who violated the ban.[7] Likewise, in Christian Legal Society v. Martinez, the Supreme Court held that public universities could deny generally available benefits to student groups based on those groups' exclusionary membership policies.[8] But the government may not deny tax exemptions or similar benefits to universities, churches, student groups, or other groups simply because they advocate against interracial dating, or against interfaith dating, or against same-sex dating. As the Court made clear in Christian Legal Society,
Although registered student groups must conform their conduct to the Law School's regulation by dropping access barriers, they may express any viewpoint they wish—including a discriminatory one. Today's decision thus continues this Court's tradition of "protect[ing] the freedom to express 'the thought that we hate.'"[9]
https://reason.com/2019/09/19/the-first-amendment-and-tax-exemptions-for-hate-groups/
Although registered student groups must conform their conduct to the Law School's regulation by dropping access barriers, they may express any viewpoint they wish—including a discriminatory one. Today's decision thus continues this Court's tradition of "protect[ing] the freedom to express 'the thought that we hate.'"[9]
https://reason.com/2019/09/19/the-first-amendment-and-tax-exemptions-for-hate-groups/