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

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.

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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

Defamation is an area of law that provides a civil remedy when someone’s words end up causing harm to your reputation or your livelihood. Libel is a written or published defamatory statement, while slander is defamation that is spoken by the defendant. 

Will someone please file a lawsuit ?