In Lyng v. Northwest Indian Cemetery Prot. Assn. (1988) 485 U.S. 439, the court declared that for a governmental regulation to substantially burden religious activity, it must have a tendency to coerce individuals into acting contrary to their religious beliefs. (Ibid.) Conversely, a government regulation does not substantially burden religious activity when it has only an incidental effect that makes it more difficult to practice the religion. (Ibid.; Thiry v. Carlson (10th Cir. 1996) 78 F.3d 1491, 1495.) Thus, for a burden on religion to be substantial, the government regulation must compel action or inaction with respect to the sincerely held belief; mere inconvenience to the religious institution or adherent is insufficient. (Jolly v. Coughlin (2d Cir. 1996) 76 F.3d 468, 477.) As Justice O'Connor noted in Lyng: "However much we might wish that it were otherwise, government simply could not operate if it were required to satisfy every citizen's religious needs and desires." (Lyng, supra, at p. 452.)