Bob Jones University v. United States
Significance, Defining A Charity, Taxes And Religious Freedom, Private Institutions And Segregation, Further Readings
Bob Jones University
Internal Revenue Service (IRS)
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
Lewis F. Powell, Jr., William H. Rehnquist
Date of Decision
24 May 1983
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.
- 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).
Devins, Neal E. Public Values, Private Schools. New York: The Falmer Press, 1989.
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- Bob Jones University v. United States - Further Readings
- Bob Jones University v. United States - Significance
- Bob Jones University v. United States - Defining A Charity
- Bob Jones University v. United States - Taxes And Religious Freedom
- Bob Jones University v. United States - Private Institutions And Segregation
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