Do Discretionary Religious Exemptions Violate The Establishment Clause? (Draft, University of Missouri School of Law, Research Paper No. 2017-13) The Establishment Clause is not violated when government enacts regulatory or tax legislation but provides, concerning these new burdens, an accommodation for those holding conflicting religious beliefs or practices. In an unbroken line of cases now spanning a century, the Supreme Court has seven times rejected the argument that a religious exemption contravenes the Establishment Clause.