1983 U.S. Supreme Court decision upholding revocation of tax-exempt status over racial policies

E497369

Bob Jones University v. United States is a landmark 1983 U.S. Supreme Court case that affirmed the government’s authority to deny tax-exempt status to religious schools whose policies violate fundamental public policy against racial discrimination.

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Statements (45)

Predicate Object
instanceOf U.S. Supreme Court case ⓘ
landmark case ⓘ
tax law case ⓘ
appliesPrinciple that government subsidies may be conditioned on compliance with fundamental public policy ⓘ
clarified that charitable status requires serving a public interest consistent with fundamental public policy ⓘ
concerns racially discriminatory policies at a religious university ⓘ
revocation of tax-exempt status ⓘ
hasAreaOfLaw civil rights law ⓘ
constitutional law ⓘ
education law ⓘ
federal tax law ⓘ
hasChiefJusticeAtDecision Warren E. Burger ⓘ
hasCitation 461 U.S. 574 ⓘ
hasCoPetitioner Goldsboro Christian Schools, Inc. ⓘ
hasCountry United States ⓘ
hasCourt Supreme Court of the United States ⓘ
hasDecisionDate 1983 ⓘ
hasDissentingJustice William H. Rehnquist ⓘ
hasDocketNumber 81-3 ⓘ
hasFullName Bob Jones University v. United States ⓘ
hasLegalIssue interaction between religious freedom and public policy ⓘ
racial discrimination in education ⓘ
scope of Internal Revenue Service authority ⓘ
tax-exempt status of religious schools ⓘ
hasMajorityOpinionBy Warren E. Burger ⓘ
hasPetitioner Bob Jones University ⓘ
hasRespondent United States ⓘ
hasSubjectMatter racially discriminatory admissions and dating policies ⓘ
tax exemption for private religious schools ⓘ
hasVote 8–1 ⓘ
held Denying tax-exempt status to racially discriminatory religious schools does not violate the Free Exercise Clause ⓘ
Racial discrimination in education is contrary to fundamental public policy ⓘ
Tax-exempt status under § 501(c)(3) is conditioned on compliance with fundamental public policy ⓘ
The IRS has authority to interpret § 501(c)(3) to deny exemptions to racially discriminatory private schools ⓘ
The government may deny tax-exempt status to religious schools that violate fundamental public policy against racial discrimination ⓘ
impactOn IRS enforcement of nondiscrimination requirements for tax-exempt organizations ⓘ
religious schools with racially discriminatory policies ⓘ
involvesAgency Internal Revenue Service ⓘ
involvesStatute Internal Revenue Code § 501(c)(3) ⓘ
linked to: 501(c)(3)
isDescribedAs a landmark decision on the intersection of tax law, civil rights, and religious freedom ⓘ
isPrecedentFor administrative interpretation of tax-exemption statutes ⓘ
later cases involving conditions on tax-exempt status ⓘ
relatesTo civil rights in education ⓘ
public policy against racial discrimination ⓘ
religious liberty and taxation ⓘ

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Bob Jones University → Bob Jones University v. United States → 1983 U.S. Supreme Court decision upholding revocation of tax-exempt status over racial policies ⓘ