The Supreme Court has been clear that the simple act of taxation is not in and of itself a violation of either the First Amendment's free-exercise or establishment clauses. This does not mean, however, that it is impossible for a tax to violate either or both of the First Amendment’s religion clauses. If a tax were targeted in discriminatory ways or became so oppressive that it substantially constrained a religious group's ability to function, then it could possibly violate the free-exercise clause. Likewise, the administrative details of enforcing a taxation scheme could become so intricate and require so much interaction between the state and a religious organization that a court would find sufficient entanglement to violate the establishment clause, as interpreted through the Lemon test.