From a Great Commission perspective, it would not be prudent to hire only Christians. If Matthew's mission as a Christian is to spread the gospel, how then does isolating the very group he is trying to reach further his mission? Because he owns the business, he can incorporate his own emphasis, thereby proclaiming his Savior to his employees. He has a fantastic opportunity to be a light in a dark place if he does not seal off his mission field in the hiring process.
If Matthew sought rather to open a Christian school or other religious-based organization, other legislation may apply. Certain religious institutions are exempt from the Civil Rights Act. As example, World Vision, a U.S.-based religious organization, was taken to court by three employees who were terminated based upon their denial of Jesus being fully God. The employees argued that World Vision had no right to discriminate based on their religious belief. The Ninth Circuit Court of Appeals ruled in favor of World Vision, based upon their clear mission as a religious entity, and their subsequent exemption from federal law outlining religious nondiscrimination. 15 months after the original hearing, the U.S. Supreme Court refused to hear the case, thereby validating the original ruling by the Ninth Circuit Court of Appeals (Miller, 2011).