COLE, Circuit Judge. Defendants-Appellants Patricia L. Caruso, Director of the Michigan Department of Corrections (“MDOC”), Linda Matuszak, the Record Office Supervisor at Saginaw Correctional Facility, and Jan E. Trombley, the Warden at Saginaw Correctional Facility (collectively, “Defendants”), appeal the district court’s denial of their motion to reconsider its order enjoining them from enforcing subsection (HH)(23) (“Rule 23”) of MDOC Policy Directive (“MDOC PD”) 05.03.118 (“Prisoner Mail”), which pro se Plaintiff-Appellee Walter Jones claims infringes on his First Amendment and Due Process rights. MDOC PD 05.03.118, which became effective on March 19, 1985, sets forth MDOC’s guidelines for prisoners’ mail rights. The directive includes a list of prohibited materials prisoners “shall not be allowed to receive . . . as they are considered to be a threat to the order and security of an institution or to the rehabilitation of prisoners.” MDOC PD 05.03.118(N).

This case relates to Rule 23 of the policy directive, which specifically regulates prisoners’ possession of UCC-related materials. Defendants argue that the district court’s injunction should be dissolved because: (1) the district court mistakenly found UCC-related materials to be “legal mail” subject to heightened First Amendment protections; (2) the district court erred in finding that Rule 23 is not rationally related to the legitimate penological objective of maintaining order and discipline in MDOC prisons; (3) the district court erred in finding that Rule 23’s scholarly-materials exception did not alleviate First Amendment concerns; (4) the district court’s issuance of the injunction interfered with the “well-supported judgment of prison officials”; and (5) the district court erroneously applied the standard for the issuance of preliminary injunctions. Jones counters that: (1) this Court cannot consider arguments that Defendants have raised for the first time on appeal; (2) Defendants have regulated their UCC ban through other MDOC directives, obviating the need to dissolve the injunction; and (3) the district court properly determined that the facts met the standard for issuance of a preliminary injunction. Although the district court abused its discretion in applying the incorrect level of scrutiny to analyze Rule 23, for the following reasons, we AFFIRM the district court’s preliminary injunction on its merits and REMAND the case to the district court for further consideration not inconsistent with this opinion.

ALICE M. BATCHELDER, Circuit Judge. Plaintiff-Appellant Jeffrey Reed appeals the district court’s order granting summary judgment in favor of Defendant-Appellee International Union, United Automobile, Aerospace and Agricultural Implement Workers of America (“UAW”). Reed claims that UAW, in violation of Title VII of the Civil Rights Act of 1964, failed to provide a reasonable accommodation for his religious objection to financially supporting the union. Because Reed has failed to make out a prima facie religious accommodation case, we AFFIRM.