Bob Jones University v. United States | |
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Argued October 12, 1982 Decided May 24, 1983 | |
Full case name | Bob Jones University v. United States |
Citations | 461 U.S. 574 (more) 103 S. Ct. 2017; 76 L. Ed. 2d 157; 1983 U.S. LEXIS 36; 51 U.S.L.W. 4593; 83-1 U.S. Tax Cas. (CCH) ¶ 9366; 52 A.F.T.R.2d (RIA) 5001 |
Case history | |
Prior | Certiorari to the United States Court of Appeals for the Fourth Circuit |
Holding | |
"Neither petitioner qualifies as a tax-exempt organization...[i]t would be wholly incompatible with the concepts underlying tax exemption to grant tax-exempt status to racially discriminatory private educational entities. Whatever may be the rationale for such private schools' policies, racial discrimination in education is contrary to public policy. Racially discriminatory educational institutions cannot be viewed as conferring a public benefit within the above 'charitable' concept or within the congressional intent underlying 501(c)(3)."[1] | |
Court membership | |
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Case opinions | |
Majority | Burger, joined by Brennan, White, Marshall, Blackmun, Stevens, O'Connor; Powell (Part III) |
Concurrence | Powell (in part) |
Dissent | Rehnquist |
Laws applied | |
26 U.S.C. § 170, § 501(c)(3) | |
This case overturned a previous ruling or rulings | |
Plessy v. Ferguson (1896)[a] |
Bob Jones University v. United States, 461 U.S. 574 (1983), was a decision by the United States Supreme Court holding that the religion clauses of the First Amendment did not prohibit the Internal Revenue Service from revoking the tax exempt status of a religious university whose practices are contrary to a compelling government public policy, such as eradicating racial discrimination.
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