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.
All labels observed (1)
| Label | Occurrences |
|---|---|
| 1983 U.S. Supreme Court decision upholding revocation of tax-exempt status over racial policies canonical | 1 |
How this entity was disambiguated
This entity first appeared as the object of triple T5146507 — resolving that mention is where its identity was fixed. The disambiguator weighed these candidate entities and picked the highlighted one (or “None”, minting a new entity). This is how homonymy is resolved: the same surface form can point to different entities.
NED1
Entity disambiguation (via context triple)
gpt-5-mini-2025-08-07
Target entity: 1983 U.S. Supreme Court decision upholding revocation of tax-exempt status over racial policies Context triple: [Bob Jones University, Bob Jones University v. United States, 1983 U.S. Supreme Court decision upholding revocation of tax-exempt status over racial policies]
-
A.
Employment Division v. Smith
Employment Division v. Smith is a landmark 1990 U.S. Supreme Court decision that significantly narrowed protections for religious practices under the Free Exercise Clause by upholding the enforcement of neutral, generally applicable laws even when they incidentally burden religion.
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B.
Board of Education v. Pico
Board of Education v. Pico is a 1982 U.S. Supreme Court case in which a divided Court held that public school boards may not remove books from school libraries simply because they dislike the ideas contained in them, recognizing students’ limited First Amendment right to receive information.
-
C.
Swann v. Charlotte-Mecklenburg Board of Education
Swann v. Charlotte-Mecklenburg Board of Education is a landmark 1971 U.S. Supreme Court case that upheld the use of busing and broad equitable powers by federal courts to achieve racial desegregation in public schools.
-
D.
Gratz v. Bollinger
Gratz v. Bollinger is a 2003 U.S. Supreme Court case that struck down the University of Michigan’s undergraduate affirmative action admissions policy as violating the Equal Protection Clause by awarding automatic points based on race.
-
E.
Supreme Court decision in City of Mobile v. Bolden
The Supreme Court decision in City of Mobile v. Bolden was a 1980 ruling that required proof of discriminatory intent in voting rights cases, prompting Congress to amend the Voting Rights Act in 1982 to restore a results-based standard.
- F. None of above. chosen
- G. Unsure - the case is ambiguous/there is not enough information to decide.
NED2
Entity disambiguation (via description)
gpt-5-mini-2025-08-07
Target entity: 1983 U.S. Supreme Court decision upholding revocation of tax-exempt status over racial policies Target entity description: 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.
-
A.
Employment Division v. Smith
Employment Division v. Smith is a landmark 1990 U.S. Supreme Court decision that significantly narrowed protections for religious practices under the Free Exercise Clause by upholding the enforcement of neutral, generally applicable laws even when they incidentally burden religion.
-
B.
Board of Education v. Pico
Board of Education v. Pico is a 1982 U.S. Supreme Court case in which a divided Court held that public school boards may not remove books from school libraries simply because they dislike the ideas contained in them, recognizing students’ limited First Amendment right to receive information.
-
C.
Swann v. Charlotte-Mecklenburg Board of Education
Swann v. Charlotte-Mecklenburg Board of Education is a landmark 1971 U.S. Supreme Court case that upheld the use of busing and broad equitable powers by federal courts to achieve racial desegregation in public schools.
-
D.
Gratz v. Bollinger
Gratz v. Bollinger is a 2003 U.S. Supreme Court case that struck down the University of Michigan’s undergraduate affirmative action admissions policy as violating the Equal Protection Clause by awarding automatic points based on race.
-
E.
Supreme Court decision in City of Mobile v. Bolden
The Supreme Court decision in City of Mobile v. Bolden was a 1980 ruling that required proof of discriminatory intent in voting rights cases, prompting Congress to amend the Voting Rights Act in 1982 to restore a results-based standard.
- F. None of above. chosen
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 NERFINISHED ⓘ |
| hasCitation | 461 U.S. 574 ⓘ |
| hasCoPetitioner | Goldsboro Christian Schools, Inc. NERFINISHED ⓘ |
| hasCountry |
United States of America
ⓘ
surface form:
United States
|
| hasCourt | Supreme Court of the United States NERFINISHED ⓘ |
| hasDecisionDate | 1983 ⓘ |
| hasDissentingJustice | William H. Rehnquist NERFINISHED ⓘ |
| hasDocketNumber | 81-3 ⓘ |
| hasFullName | Bob Jones University v. United States NERFINISHED ⓘ |
| 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 NERFINISHED ⓘ |
| hasPetitioner | Bob Jones University NERFINISHED ⓘ |
| hasRespondent | United States NERFINISHED ⓘ |
| 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 NERFINISHED ⓘ |
| involvesStatute | Internal Revenue Code § 501(c)(3) NERFINISHED ⓘ |
| 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 ⓘ |
How these facts were elicited
The pipeline generated the facts above by prompting gpt-5.1 with this entity's name + description and the instruction below.
Instruction
You are a knowledge base construction expert. Given a subject entity and a description of it, return factual statements that you know for the subject as a JSON list of dictionaries(triples), where keys must be "subject", "predicate" and "object". The number of facts may be very high, between 25 to 50 or more, for very popular subjects. For less popular subjects, the number of facts can be very low, like 5 or 10. # Requirements - If you don't know the subject at all, return an empty list. - If the subject is not a named entity, return an empty list. - Include at least one triple where predicate is "instanceOf". - Do not get too wordy. - Separate several objects into multiple triples with one object.
Input
Subject: 1983 U.S. Supreme Court decision upholding revocation of tax-exempt status over racial policies Description of subject: 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.
Referenced by (1)
Full triples — surface form annotated when it differs from this entity's canonical label.
Bob Jones University
→
Bob Jones University v. United States
→
1983 U.S. Supreme Court decision upholding revocation of tax-exempt status over racial policies
ⓘ