The Supreme Court agreed on Friday to decide whether Wisconsin was free to deny a tax exemption to a Catholic charity on the grounds that its activities were not primarily religious.

The court has been notably receptive to arguments from religious groups, and the new case will give the justices another opportunity to explore the limits of the First Amendment’s protection of religious liberty.

The case concerns a Wisconsin law that exempts religious groups from state unemployment taxes so long as they are “operated primarily for religious purposes.”

Catholic Charities Bureau, the social ministry at of the Catholic Diocese in Superior, Wis., has said its mission is to provide “services to the poor and disadvantaged as an expression of the social ministry of the Catholic Church.” State officials determined that the charity did not qualify for the exemption because it “provides essentially secular services and engages in activities that are not religious per se.”

The Wisconsin Supreme Court said it accepted the charity’s contention that its services were “based on Gospel values and the principles of the Catholic social teachings.” But the court ruled that the group’s activities were “primarily charitable and secular” and did not “attempt to imbue program participants with the Catholic faith nor supply any religious materials to program participants or employees.”

The court added that “both employment with the organizations and services offered by the organizations are open to all participants regardless of religion.”