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

E497369

U.S. Supreme Court case landmark case tax law case

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.

Try in SPARQL Jump to: Surface forms Statements Referenced by

Observed surface forms (1)

Surface form	Occurrences
Bob Jones University v. United States	0

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 ⓘ

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 ⓘ