President Bush issued an executive order creating the Office of Faith-Based and Community Initiatives. It was to ensure that “private and charitable community groups, including religious ones … have the fullest opportunity permitted by law to compete on a level playing field, so long as they achieve valid public purposes” and adhere to “the bedrock principles of pluralism, nondiscrimination, evenhandedness, and neutrality.” Bush also created Executive Department Centers for Faith-Based and Community Initiatives within several federal agencies and departments. The President directed that “no organization should be discriminated against on the basis of religion or religious belief in the administration or distribution of Federal financial assistance under social service programs.” No congressional legislation specifically authorized the creation of the White House Office or the Executive Department Centers. Congress has enacted any law specifically appropriating money for these entities’ activities. Instead, their activities are funded through general Executive Branch appropriations. The Freedom From Religion Foundation, Inc., (P) s opposed to government endorsement of religion.” P sued alleging a violation of the Establishment Clause. The only asserted basis for standing was that the individual Ps are federal taxpayers who are “opposed to the use of Congressional taxpayer appropriations to advance and promote religion.” The District Court dismissed the claims against petitioners for lack of standing. A divided panel of the United States Court of Appeals for the Seventh Circuit reversed. The majority read Flast as granting federal taxpayers standing to challenge Executive Branch programs on Establishment Clause grounds so long as the activities are “financed by a congressional appropriation.” The Supreme Court granted certiorari.