The Wisconsin-based Freedom from Religion Foundation (FRFF) has filed a lawsuit with the Internal Revenue Service, alleging that churches and religious non-profits receive unconstitutional preferential treatment unavailable to secular groups.

Tax-exempt 501(c)(3) nonprofit organizations must file a detailed application form, fee and annual information to obtain and maintain their tax-exempt status. However, churches and other religious organizations are exempted from the requirement to file the reports and fees, which the lawsuit describes as “detailed, intrusive, and expensive.”

The FRFF alleges it is unconstitutional for the IRS to provide benefits to churches and religious organizations “while discriminating against” secular non-profit groups “solely on the basis of religious criteria.”