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

History 1961 – A bus carrying Freedom Riders was bombed and burned in Alabama


In memory of… a repost


Freedom Riders were groups of white and African American civil rights activists who participated in Freedom Rides, bus trips through the American South in 1961 to protest segregated bus terminals. Freedom Riders tried to use “whites-only” restrooms and lunch counters at bus stations in Alabama, South Carolina and other Southern states. The groups were confronted by arresting police officers—as well as horrific violence from white protestors—along their routes, but also drew international attention to their cause.

The 1961 Freedom Rides, organized by the Congress of Racial Equality (CORE), were modeled after the organization’s 1947 Journey of Reconciliation. During the 1947 action, African-American and white bus riders tested the 1946 U.S. Supreme Court decision in Morgan v. Virginia that found segregated bus seating was unconstitutional.

The 1961 Freedom Rides sought to test a 1960 decision by the Supreme Court in Boynton v. Virginia that segregation of interstate transportation facilities, including bus terminals, was unconstitutional as well. A big difference between the 1947 Journey of Reconciliation and the 1961 Freedom Rides was the inclusion of women in the later initiative.

In both actions, black riders traveled to the American South—where segregation continued to occur—and attempted to use whites-only restrooms, lunch counters and waiting rooms.

The original group of 13 Freedom Riders—seven African Americans and six whites—left Washington, D.C., on a Greyhound bus on May 4, 1961. Their plan was to reach New OrleansLouisiana, on May 17 to commemorate the seventh anniversary of the Supreme Court’s Brown v. Board of Education decision, which ruled that segregation of the nation’s public schools was unconstitutional.

The group traveled through Virginia and North Carolina, drawing little public notice. The first violent incident occurred on May 12 in Rock Hill, South CarolinaJohn Lewis, an African-American seminary student and member of the SNCC (Student Nonviolent Coordinating Committee), white Freedom Rider and World War II veteran Albert Bigelow, and another African-American rider were viciously attacked as they attempted to enter a whites-only waiting area.

The next day, the group reached Atlanta, Georgia, where some of the riders split off onto a Trailways bus.

On May 14, 1961, the Greyhound bus was the first to arrive in Anniston, Alabama. There, an angry mob of about 200 white people surrounded the bus, causing the driver to continue past the bus station.

The mob followed the bus in automobiles, and when the tires on the bus blew out, someone threw a bomb into the bus. The Freedom Riders escaped the bus as it burst into flames, only to be brutally beaten by members of the surrounding mob.

The second bus, a Trailways vehicle, traveled to Birmingham, Alabama, and those riders were also beaten by an angry white mob, many of whom brandished metal pipes. Birmingham Public Safety Commissioner Bull Connorstated that, although he knew the Freedom Riders were arriving and violence awaited them, he posted no police protection at the station because it was Mother’s Day.

Photographs of the burning Greyhound bus and the bloodied riders appeared on the front pages of newspapers throughout the country and around the world the next day, drawing international attention to the Freedom Riders’ cause and the state of race relations in the United States.

Following the widespread violence, CORE officials could not find a bus driver who would agree to transport the integrated group, and they decided to abandon the Freedom Rides. However, Diane Nash, an activist from the SNCC, organized a group of 10 students from Nashville, Tennessee, to continue the rides.

U.S. Attorney General Robert F. Kennedy, brother of President John F. Kennedy, began negotiating with Governor John Patterson of Alabama and the bus companies to secure a driver and state protection for the new group of Freedom Riders. The rides finally resumed, on a Greyhound bus departing Birmingham under police escort, on May 20.

The violence toward the Freedom Riders was not quelled—rather, the police abandoned the Greyhound bus just before it arrived at the Montgomery, Alabama, terminal, where a white mob attacked the riders with baseball bats and clubs as they disembarked. Attorney General Kennedy sent 600 federal marshals to the city to stop the violence.

The following night, civil rights leader Martin Luther King Jr. led a service at the First Baptist Church in Montgomery, which was attended by more than one thousand supporters of the Freedom Riders. A riot ensued outside the church, and King called Robert Kennedy to ask for protection.

Kennedy summoned the federal marshals, who used teargas to disperse the white mob. Patterson declared martial law in the city and dispatched the National Guard to restore order.

On May 24, 1961, a group of Freedom Riders departed Montgomery for Jackson, Mississippi. There, several hundred supporters greeted the riders. However, those who attempted to use the whites-only facilities were arrested for trespassing and taken to the maximum-security penitentiary in Parchman, Mississippi.

During their hearings, the judge turned and looked at the wall rather than listen to the Freedom Riders’ defense—as had been the case when sit-in participants were arrested for protesting segregated lunch counters in Tennessee. He sentenced the riders to 30 days in jail.

Attorneys from the National Association for the Advancement of Colored People (NAACP), a civil rights organization, appealed the convictions all the way to the U.S. Supreme Court, which reversed them.

The violence and arrests continued to garner national and international attention, and drew hundreds of new Freedom Riders to the cause.

The rides continued over the next several months, and in the fall of 1961, under pressure from the Kennedy administration, the Interstate Commerce Commission issued regulations prohibiting segregation in interstate transit terminals.

history.com