Add to ORKGUsing the case of Bob Jones University v. United States as a springboard, this article contends that the IRS has the legal authority to revoke the 501(c)(3) tax-exempt statuses of any institution that the IRS deems to be in violation of public policy. The first step to such an expansion might be to apply to private, religious universities that practice discrimination in areas other than race (e.g. gender and sexual orientation). This article traces the background and analysis of the Supreme Court decision in Bob Jones and how the Court left the door open for the IRS to make other public policy decisions and also considers how judicial deference and Chevron analysis could facilitate the choices of the IRS to determine public policy and statu...
In recent years, courts have decided a number of cases in which private organizations discriminated ...
The Equal Protection Clause of the Fourteenth Amendment generally acts as a legal limit on the permi...
In Revenue Ruling 71-447, the Internal Revenue Service expressly denied tax exemptions to racially d...
Using the case of Bob Jones University v. United States as a springboard, this article contends that...
The Supreme Court held, in Bob Jones University v. United States, that violations of fundamental pub...
Section 501(c)(3) of the Internal Revenue Code grants an exemption from federal income taxes to orga...
The extent to which the government may deny tax-exempt status in order to further its goal of elimin...
This Article questions the tax policy model that the Court articulated in Bob Jones University. The ...
Bob Jones University v. United States is both a highly debated Supreme Court decision and a rarely a...
On May 25, 1983, the Supreme Court ruled 8-1 that the United States Internal Revenue Service (IRS) h...
In Bob Jones University v. United States, the Supreme Court held that an entity may lose its tax exe...
This piece, included in the University of Hawaii Law Review\u27s symposium issue on the Bishop Estat...
Part I of this Article examines how the Equal Protection Clause limits the government\u27s ability t...
This article compares National Federation of Independent Business v. Sebelius – the Supreme Court’s ...
The existence of tax exemptions for churches in the american legal system dates back to colonial tim...
In recent years, courts have decided a number of cases in which private organizations discriminated ...
The Equal Protection Clause of the Fourteenth Amendment generally acts as a legal limit on the permi...
In Revenue Ruling 71-447, the Internal Revenue Service expressly denied tax exemptions to racially d...
Using the case of Bob Jones University v. United States as a springboard, this article contends that...
The Supreme Court held, in Bob Jones University v. United States, that violations of fundamental pub...
Section 501(c)(3) of the Internal Revenue Code grants an exemption from federal income taxes to orga...
The extent to which the government may deny tax-exempt status in order to further its goal of elimin...
This Article questions the tax policy model that the Court articulated in Bob Jones University. The ...
Bob Jones University v. United States is both a highly debated Supreme Court decision and a rarely a...
On May 25, 1983, the Supreme Court ruled 8-1 that the United States Internal Revenue Service (IRS) h...
In Bob Jones University v. United States, the Supreme Court held that an entity may lose its tax exe...
This piece, included in the University of Hawaii Law Review\u27s symposium issue on the Bishop Estat...
Part I of this Article examines how the Equal Protection Clause limits the government\u27s ability t...
This article compares National Federation of Independent Business v. Sebelius – the Supreme Court’s ...
The existence of tax exemptions for churches in the american legal system dates back to colonial tim...
In recent years, courts have decided a number of cases in which private organizations discriminated ...
The Equal Protection Clause of the Fourteenth Amendment generally acts as a legal limit on the permi...
In Revenue Ruling 71-447, the Internal Revenue Service expressly denied tax exemptions to racially d...