This section contains the nature of the case and procedural background.

New York City permits its public schools to release students during the school day so that they may leave the school buildings and school grounds and go to religious centers for religious instruction or devotional exercises. A student is released on written request of his parents. Those not released stay in the classrooms. The churches make weekly reports to the schools, sending a list of children who have been released from public school but who have not reported for religious instruction. This 'released time' program involves neither religious instruction in public school classrooms nor the expenditure of public funds. All costs are paid by religious organizations. Zorach (P), appellants, challenging the law were taxpayer/residents whose children attend public schools. The highest state court sustained the law.

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