Bob jones university policy against interracial dating
The university has made the right decision."The school banned interracial dating, although it started admitting black students after it lost its tax exemption in 1983 after a 13-year battle with the Internal Revenue Service that cited the school's discrimination.Earlier Friday, the university used full-page newspaper advertisements in USA Today and South Carolina's largest newspapers to answer some of the national criticism directed at it. United States, also on certiorari to the same court. organized and operated exclusively for religious, charitable . Until 1970, the Internal Revenue Service (IRS) granted tax-exempt status under 501(c)(3) to private schools, independent of racial admissions policies, and granted charitable deductions for contributions to such schools under 170 of the IRC. or educational purposes" are entitled to tax exemption. With him on the briefs were Acting Solicitor General Wallace and Deputy Assistant Attorney General Cooper. Coleman, Jr., pro se, by invitation of the Court, 456 U. 922 , argued the cause as amicus curiae urging affirmance. Having turned sharply away from my fundamentalist background in the four years since I’d graduated and returned to my hometown, I felt no duty to defend the school.Bush went on the defensive, separating himself from the school’s ideology while maintaining his right to appear there.
The case rose to the Supreme Court, which ruled in 1983 that the IRS could revoke the university’s tax-exempt status because the government’s interest in eradicating racial discrimination from education overrode the university’s First Amendment right to religious free speech.After paying a portion of such taxes for certain years, Goldsboro filed a refund suit in Federal District Court, and the IRS counterclaimed for unpaid taxes. (a) An examination of the IRC's framework and the background of congressional purposes reveals unmistakable evidence that underlying all relevant parts of the IRC is the intent that entitlement to tax exemption depends on meeting certain common-law standards of charity - namely, that an institution seeking tax-exempt status must serve a public purpose and not be contrary to established public policy. (b) The IRS's 1970 interpretation of 501(c)(3) was correct. The District Court entered summary judgment for the IRS, rejecting Goldsboro's claim to tax-exempt status under 501(c) (3) and also its claim that the denial of such status violated the Religion Clauses of the First Amendment. Held: Neither petitioner qualifies as a tax-exempt organization under 501(c)(3). Thus, to warrant exemption under 501(c)(3), an institution must fall within a category specified in that section and must demonstrably serve and be in harmony with the public interest, and the institution's purpose must not be so at odds with the common community conscience as to undermine any public benefit that might otherwise be conferred. It would be wholly incompatible with the concepts underlying tax exemption to grant tax-exempt status to racially discriminatory private educational entities. After paying a portion of the federal unemployment taxes for a certain taxable year, the University filed a refund action in Federal District Court, and the Government counterclaimed for unpaid taxes for that and other taxable years. 81-1, petitioner Goldsboro Christian Schools maintains a racially discriminatory admissions policy based upon its interpretation of the Bible, accepting for the most part only Caucasian students. Holding that the IRS exceeded its powers in revoking the University's tax-exempt status and violated the University's rights under the Religion Clauses of the First Amendment, the District Court ordered the IRS to refund the taxes paid and rejected the counterclaim. The IRS determined that Goldsboro was not an organization described in 501(c)(3) and hence was required to pay federal social security and unemployment taxes.
Finally, most shockingly to those of us raised in the unapologetic culture of fundamentalism, Bob Jones III appeared on CNN’s “Larry King Live” to announce the school was dropping its interracial dating ban.