The American Civil Liberties Union (ACLU) is strongly opposed to Sec. 5201 in H.R. 1, the so-called Tax Cuts and Jobs Act. This provision is designed--in violation of the Constitution--to give religious organizations special tax benefits and privileges that are unavailable to all other, non-religious 501(c)(3) organizations. Accordingly, we urge that this unconstitutional provision be removed from the bill.