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Duncan v. State of New Hampshire

Description:  The American Civil Liberties Union and Americans United for Separation of Church and State filed suit against New Hampshire’s Education Tax Credit Program. The program allows taxpaying businesses to donate their private funds to private scholarship organizations and then claim a tax credit for the donation. The scholarship organizations then provide the privately donated funds to families who can then use them at any private school, religious or non-religious.


Thursday, Aug 28, 2014
The following quote may be attributed to Alliance Defending Freedom Senior Counsel Gregory S. Baylor in Duncan v. State of New Hampshire regarding the New Hampshire Supreme Court’s decision Thursday to reject a challenge to the state’s Education Tax Credit Program:

“Parents should be able to choose what’s best for their own children. New Hampshire’s program allows businesses to help make that a reality for many families. The New Hampshire Supreme Court was right to unanimously reject an attack on this program.”
Alliance Defending Freedom is an alliance-building, non-profit legal organization that advocates for the right of people to freely live out their faith.

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Previous News Releases

Legal Documents

Complaint: Duncan v. State of New Hampshire
Superior Court opinion: Duncan v. State of New Hampshire
N.H. Supreme Court decision: Duncan v. State of New Hampshire

Related Resources

ABOUT Gregory S. Baylor

Gregory S. Baylor serves as senior counsel with Alliance Defending Freedom, where he is the director of the Center for Religious Schools and senior counsel with the Center for Public Policy. Since joining ADF in 2009, Baylor has focused on defending and advancing the religious freedom of faith-based educational institutions through advice, education, legislative and public advocacy, and representation in disputes. He has testified about religious liberty issues three times before congressional committees. Greg earned his Juris Doctor in 1990 from Duke University School of Law, where he graduated Order of the Coif, with high honors, and served on the editorial board of the Duke Law Journal. He received his bachelor’s degree in Honors English in 1987 from Dartmouth College. Following graduation from law school, he served as law clerk to the Hon. Jerry E. Smith on the U.S. Court of Appeals for the 5th Circuit. He practiced labor and employment law at two large international law firms for three years before joining the staff of Christian Legal Society’s Center for Law and Religious Freedom, where he served for 15 years prior to joining ADF.