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.

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

Intellectual Contributions and Pamphleteering

Otis’s legal and philosophical arguments were further developed in a series of influential pamphlets published during the early 1760s. Among these, The Rights of the British Colonies Asserted and Proved (1764) stands out as a seminal work. In this pamphlet, Otis argued that:

• Natural Rights Supersede Government Authority: He emphasized that all individuals are born with inherent rights, including life, liberty, and property. These rights, he asserted, are derived from nature and God, not from human institutions.
• Taxation Without Representation is Tyranny: Otis contended that taxes imposed by a government without the consent of the governed violated fundamental rights.
• Constitutional Government Must Serve the Public Good: He argued that government exists to promote the welfare of society as a whole, not to enrich a ruling elite or external authority.

These ideas resonated deeply with colonists who felt increasingly alienated by British policies, and they became rallying points for the burgeoning independence movement.

Renowned for opposing British-imposed writs of assistance that allowed unwarranted property searches, James Otis Jr. later criticized taxation measures, coining the phrase “taxation without representation is tyranny.”

Otis also explored themes of racial equality, a rare stance for his time. In his writings, he declared that “the colonists are by the law of nature freeborn, as indeed all men are, white or black.” His advocacy for universal liberty reflected the broader Enlightenment ideals that influenced many revolutionary thinkers.

Source: worldhistoryedu.com

On the other side of Mr Otis’ personality was the fact that he appeared to be a hypocrite: a Colonial Legislator and Slaveholder of at least one black

Keep your cookout safe

By News Desk on May 23, 2025

For Memorial Day weekend, millions of Americans will fire up grills and gather outdoors to honor fallen heroes. But with warm May temperatures, food safety is critical to prevent foodborne illnesses.

The U.S. Department of Agriculture’s Food Safety and Inspection Service offers guidance to ensure your holiday cookout remains safe and enjoyable.

For the complete article, foodsafetynews.com

On May 22, 1872 ,President Ulysses S. Grant signed into law the Amnesty Act, a federal law that removed voting restrictions and office-holding disqualification against most of the secessionists who joined the rebel cause during the Civil War, except for some 500 military leaders of the Confederacy.

Following the end of the Civil War, in May of 1866 Congress passed a law removing these rights from supporters of the Confederacy. Gradually, states that had seceeded were let back into the union. Texas was readmitted on March, 30, 1870, Mississippi was readmitted February 23, 1870, and Virginia on January 26, 1870. Georgia became the last Confederate state to be readmitted into the Union on July 15, 1870. All members for the House of Representatives and Senate were seated from the 10 Confederate states who seceded.

To ease tensions, Grant signed the Amnesty Act. It gave amnesty to former Confederates. This act allowed most former Confederates, to hold elected public office. Only 500 former Confederates remained unpardoned and therefore forbidden to hold elected public office. The Act affected over 150,000 former Confederate troops who had taken part in the American Civil War.

potus-geek.livejournal.com

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By 1872, most Northerners were losing interest in Reconstruction. Proof of this changing opinion was evidenced in 1872, when Congress passed the Amnesty Act of 1872. Amnesty means forgiveness of past offenses. The Amnesty Act allowed most former Confederates to vote again. The effects of the Amnesty Acts were almost immediate. By 1876, Democrats had regained control of all but three states in the South. Republicans clung to power in South Carolina, Louisiana, and Florida, but only with the help of federal troops.

Resource: southernreconstruction.weebly.com

sorry… i just couldn’t put that flag up – Nativegrl77