Document Type

Article

Publication Title

Tax Forum

Abstract

In Bob Jones University v. United States, the Supreme Court denied charitable tax-exempt status to schools which discriminated against blacks. The majority opinion, by Chief Justice Burger, uses a simple syllogism. As its first premise, it interprets I.R.C § 501(c)(3) as resting on "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." As its second premise, it finds that "racial discrimination in education violates a most fundamental national public policy .... " From these premises, it concludes that the institutions in question do not qualify for tax exemption under I.R.C. § 501(c)(3).

First Page

1

Volume

459

Publication Date

1990

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