1983 – The U.S. Supreme Court ruled that the federal government had the right to deny tax breaks to schools that racially discriminate


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Bob Jones University v. United States, legal case in which the U.S. Supreme Court ruled (8–1) on May 24, 1983, that nonprofit private universities that prescribe and enforce racially discriminatory admission standards on the basis of religious doctrine do not qualify as tax-exempt organizations under Section 501(c)(3) of the U.S. Internal Revenue Code. Institutions of higher education in the United States, whether public or private, are generally exempt from most forms of taxation, on the ground that they provide an essential public service

U.S. Supreme Court

Bob Jones Univ. v. United States, 461 U.S. 574 (1983)

Bob Jones University v. United States

No. 81-3

Argued October 12, 1982

Decided May 24, 1983*

461 U.S. 574

Syllabus

Section 501(c)(3) of the Internal Revenue Code of 1954 (IRC) provides that “[c]orporations . . . organized and operated exclusively for religious, charitable . . . or educational purposes” are entitled to tax exemption. Until 1970, the Internal Revenue Service (IRS) granted tax-exempt status under § 501(c)(3) to private schools, independent of racial admissions policies, and granted charitable deductions for contributions to such schools under § 170 of the IRC. But in 1970, the IRS concluded that it could no longer justify allowing tax-exempt status under § 501(c)(3) to private schools that practiced racial discrimination, and in 1971 issued Revenue Ruling 71-447 providing that a private school not having a racially nondiscriminatory policy as to students is not “charitable” within the common law concepts reflected in §§ 170 and 501(c)(3). In No. 81-3, petitioner Bob Jones University, while permitting unmarried Negroes to enroll as students, denies admission to applicants engaged in an interracial marriage or known to advocate interracial marriage or dating. Because of this admissions policy, the IRS revoked the University’s tax-exempt status. After paying a portion of the federal unemployment taxes for a certain taxable year, the University filed a refund action in Federal District Court, and the Government counterclaimed for unpaid taxes for that and other taxable years. Holding that the IRS exceeded its powers in revoking the University’s tax-exempt status and violated the University’s rights under the Religion Clauses of the First Amendment, the District Court ordered the IRS to refund the taxes paid and rejected the counterclaim. The Court of Appeals reversed. In No. 81-1, petitioner Goldsboro Christian Schools maintains a racially discriminatory admissions policy based upon its interpretation of the Bible, accepting for the most part only Caucasian students. The IRS determined that Goldsboro was not an organization described in § 501(c)(3), and hence was required to pay federal social security and unemployment taxes. After paying a portion of such taxes for certain years, Goldsboro filed a refund suit in Federal District Court, and the IRS counterclaimed for unpaid taxes. The District Court entered summary judgment for

Page 461 U. S. 575

Sources: for complete article: britannica.com supreme.justia.com

history… may 24


1610 – Sir Thomas Gates institutes “laws divine moral and marshal,” a harsh civil code for Jamestown.

1624 – After years of unprofitable operation Virginia’s charter was revoked and it became a royal colony.

1689 – The English Parliament passed Act of Toleration, protecting Protestants. Roman Catholics were specifically excluded from exemption.

1738 – The Methodist Church was established.

1764 – Bostonian lawyer James Otis denounced “taxation without representation” and called for the colonies to unite in demonstrating their opposition to Britain’s new tax measures.

1798 – Believing that a French invasion of Ireland was imminent, Irish nationalists rose up against the British occupation.

1816 – Emamual Leutze was born in Germany. He was most famous for his paintings “Washington Crossing the Delaware” and “Columbus Before the Queen”.

1822 – At the Battle of Pichincha, Bolivar secured independence of the Quito.

1830 – The first passenger railroad service in the U.S. began service.

1844 – Samuel F.B. Morse formally opened America’s first telegraph line. The first message was sent from Washington, DC, to Baltimore, MD. The message was “What hath God wrought?”

1859 – Charles Gounod’s “Ave Maria” was performed by Madame Caroline Miolan-Carvalho for the first time in public.

1863 – Bushwackers led by Captain William Marchbanks attacked a U.S. Federal militia party in Nevada, Missouri.

1878 – The first American bicycle race was held in Boston.

1881 – About 200 people died when the Canadian ferry Princess Victoria sank near London, Ontario.

1883 – After 14 years of construction the Brooklyn Bridge was opened to traffic.

1899 – The first public garage was opened by W.T. McCullough.

1913 – The U.S. Department of Labor entered into its first strike mediation. The dispute was between the Railroad Clerks of the New York, New Haven and Hartford Railroad.

1930 – Amy Johnson became the first woman to fly from England to Australia.

1931 – B&O Railroad began service with the first passenger train to have air conditioning throughout. The run was between New York City and Washington, DC.

1935 – The Cincinnati Reds played the Philadelphia Phillies in the first major league baseball game at night. The switch for the floodlights was thrown by U.S. President Franklin Roosevelt.

1941 – The HMS Hood was sunk by the German battleship Bismarck in the North Atlantic. Only three people survived.

1950 – ‘Sweetwater’ (Nat) Clifton’s contract was purchased by the New York Knicks. Sweetwater played for the Harlem Globetrotters.

1954 – The first moving sidewalk in a railroad station was opened in Jersey City, NJ.

1958 – United Press International was formed through a merger of the United Press and the International News Service.

1961 – The Freedom Riders were arrested in Jackson, Mississippi.

1962 – The officials of the National Football League ruled that halftime of regular season games would be cut to 15 minutes.

1967 – California Governor Ronald Reagan greeted Charles M. Schulz at the state capitol in observance of the legislature-proclaimed “Charles Schulz Day.”

1974 – The last “Dean Martin Show” was seen on NBC. The show had been aired for 9 years.

1976 – Britain and France opened trans-Atlantic Concorde service to Washington.

1980 – The International Court of Justice issued a final decision calling for the release of the hostages taken at the U.S. embassy in Tehran on November 4, 1979.

1983 – The Brooklyn Bridge’s 100th birthday was celebrated.

1983 – The U.S. Supreme Court ruled that the federal government had the right to deny tax breaks to schools that racially discriminate.

1986 – Montreal won its 23rd National Hockey League (NHL) Stanley Cup championship.

1990 – The Edmonton Oilers won their fifth National Hockey League (NHL) Stanley Cup.

1993 – Roman Catholic Cardinal Juan Jesus Posada Ocampo and six other people were killed at the Guadalajara, Mexico, airport in a shootout that involved drug gangs.

1993 – The Ethiopian province of Eritrea declared itself an independent nation.

1994 – The four men convicted of bombing the New York’s World Trade Center were each sentenced to 240 years in prison.

1999 – 39 miners were killed in an underground gas explosion in the Ukraine.

2000 – Five people were killed and two others wounded when two gunmen entered a Wendy’s restaurant in Flushing, Queens, New York. The gunmen tied up the victims in the basement and then shot them.

2000 – The U.S. House of Representatives approved permanent normal trade relations with China. China was not happy about some of the human rights conditions that had been attached by the U.S. lawmakers.

2000 – A Democratic Party event for Al Gore in Washington brought in $26.5 million. The amount set a new record, which had just been set the previous month by Republicans for Texas Gov. George W. Bush.

2001 – Temba Tsheri, 15, became the youngest person to reach the summit of Mount Everest.

2011 – NASA announced the development of the Orion Multi-Purpose Crew Vehicle (MPCV) spacecraft. It is intended to facilitate exploration of the Moon, asteroids and Mars.

on-this-day.com

1961 – The Freedom Riders were arrested in Jackson, Mississippi.


Police in Jackson, Mississippi, arrest wave after wave of Freedom Riders, who are traveling to protest segregation. Many are sent to the state's worst prison in Parchman.


May 24, 1961: Twenty-seven Freedom Riders, headed for New Orleans, were arrested as soon as they arrived in the bus station in Jackson, Mississippi. Many of the riders were sentenced to two months inside Mississippi’s worst prison, Parchman. Within a few months, police arrested more than 400 Freedom Riders. Eric Etheridge features portraits of the Riders (then and now) in his book, Breach of Peace. Their journeys are captured in Raymond Arsenault’s book, Freedom Riders: 1961 and the Struggle for Racial Justice, and Stanley Nelson’s documentary, Freedom Riders.

RELATED STORY: Freedom Riders recall violence faced 55 years ago

RELATED STORY: Students join civil rights veterans on symbolic bus ride

May 25, 1774: A group of Africans held as slaves in Massachusetts Bay colony (a center for slave trade) declared that they were born free just like the white citizens and “have never forfeited this Blessing by any compact or agreement whatever.” In 1783, the Massachusetts Supreme Court found for freedom for all slaves. Chief Justice William Cushing declared slavery “inconsistent with our own conduct and Constitution.”

Source: for complete article clarionledger.com