Bob Jones University v. United States - Significance, Defining A Charity, Taxes And Religious Freedom, Private Institutions And Segregation, Further Readings

petitioner william racial discrimination

Petitioner

Bob Jones University

Respondent

Internal Revenue Service (IRS)

Petitioner's Claim

That as a non-profit educational institution, it was entitled to tax-exempt status under Section 501(c)(3) of the Internal Revenue Code of 1954 (IRC), and that the revocation of that status by the IRS--because of the school's policy of racial discrimination in admissions--constituted an abridgement of rights under the freedom of religion clauses of the First Amendment.

Chief Lawyer for Petitioner

William G. McNairy

Chief Lawyer for Respondent

Reynolds, U.S. Assistant Attorney General

Justices for the Court

Harry A. Blackmun, William J. Brennan, Jr., Warren E. Burger (writing for the Court), Thurgood Marshall, Sandra Day O'Connor, John Paul Stevens, Byron R. White

Justices Dissenting

Lewis F. Powell, Jr., William H. Rehnquist

Place

Washington, D.C.

Date of Decision

24 May 1983

Decision

That the petitioner did not qualify as a tax exempt organization under Section 501(c)(3), because its policy of racial discrimination was a goal clearly in opposition to common law standards of charity, and the government's interest in eradicating racial discrimination outweighed whatever burden denial of tax exemption would place on the petitioner.

Related Cases

Perin v. Carey, 65 U.S. 465 (1861).
Prince v. Massachusetts, 321 U.S. 296 (1944).
Green v. Connally, 330 F. Supp. 1150 (1970).
Coit v. Green, 404 U.S. 997 (1971).
Runyon v. McCrary, 427 U.S. 160 (1976).
Goldsboro Christian Schools v. United States, 461 U.S. 574 (1983).

Sources

Devins, Neal E. Public Values, Private Schools. New York: The Falmer Press, 1989.

Additional Topics

Bob Jones University v. United States - Significance

Bob Jones University v. United States, along with the companion case of Goldsboro Christian Schools v. United States, established the higher importance of the federal interest in ending racial discrimination over that of preserving the tax-exempt status of religious institutions. Bob Jones University, located in Greenville, South Carolina, was a nondenominational and fundamentalist Christian educa…

Bob Jones University v. United States - Defining A Charity

Chief Justice Burger gave the opinion for the Court. He addressed the petitioner's close reading of 501(c)(3): in their interpretation, the rule guaranteed charitable status to corporations organized and operated exclusively for religious or educational purposes, and since their purposes were both, they fell well within the exemption. The chief justice, however, said that it was the duty of the Co…

Bob Jones University v. United States - Taxes And Religious Freedom

Under such a definition of charity--as benefiting the common good--it was clear that Bob Jones University did not meet the requirements due to its policy of racial discrimination. The Court had long held that discrimination in public education was contrary to federal policy, and thus the university was not pursuing an aim that would benefit the public. As for the petitioners' claim that only Congr…

Bob Jones University v. United States - Private Institutions And Segregation

Private institutions have played an important role in American education. Private schools and universities were dominate in the United States until growth of state-sponsored school systems in the late nineteenth century. As public school desegregation policies came to the forefront in the mid-1950s, local efforts grew to preserve segregation or a least to delay racial integration, particularly in …

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