I with no legal schooling would read this as the state establishing its view of religion, a direct violation of the first amendment. The court acting on behalf of the state is taking a side on a social political issue and forcing its view upon the people.
The courts are out of control and they are pushing the moment closer in which warlords will seize the opportunity with a mandate from a broad base of the people who will react against meddling leftists. Warlords will wipe out the scourge of leftists -- lawyers, sociologists, psychologists, peace priests, union teachers -- who have crept into key positions of governmental power. Watch for a last minute gun grab by the statists as that moment comes closer.
In the last election, one half of eligible voters did not vote. Do these idiots realize what they are about to lose? They want to be left alone yet they won't vote against meddlers who want to control them. The
I would say only poor legal schooling would convince one otherwise. This violates both establishment (A church is what we say it is) and free exercise (and we're going to tell Catholics to fund what they believe is evil). In addition, they have ignored the intent and language of the exemptions for religious organizations, and have violated California law as well as the Constitution.