Business and the religion clauses may seem to be a non-subject to many Constitutional lawyers. After all, Christianity urges its adherents to separate their spiritual existence from both state (Caesar) and the commercial world (Mammon). The Supreme Court has yet to declare that a corporation possesses a soul, requires salvation, or engages in a relationship with God, Mohammed or any other divine being. Business, therefore, does not require the protection of either the establishment or free exercise clauses. Or does it? Can American businesses, moreover, deprive individuals of their religious freedom, just as the state can, and is it in the public interest to protect the citizenry against this possibility? . . .
Lucy V. Katz, Ceasar, God and Mammon: Business and the Religion Clauses, 22 Gonz. L. Rev. 327 (1986-87).