The ACLU-EM represented the Ethical Society of St. Louis in a challenge to an attempt by St. Louis County to rescind its status as a religious organization for tax-exempt purposes. In 1962, the Ethical Society was granted tax-exempt status. That status was being reconsidered on the grounds that a Missouri Supreme Court case requires that in order to be considered a religion, a group must profess "a belief in the Supreme Being." Missouri Church of Scientology v. State Tax Commission of Missouri, 560 SW2d 837 (Mo 1977)
"Ethical Culture" (sometimes known as "Ethical Humanism"), the faith exercised by the Ethical Society of St. Louis, is a nationwide and international movement established in 1876. Its belief system seeks to address religious needs of members without reference to God or a supernatural reality. The group challenged the presumption in Missouri law that that worship of "the Supreme Being" is required to be considered a religion for tax purposes. In August, Tom Blumenthal represented the Ethical Society at the St. Louis County Board of Equalization. The Board recommended, and the St. Louis County Council approved, the restoration of the Ethical Society's tax exemption.