Bob Jones University v. United States

The U.S. Supreme Court's 1983 opinion in Bob Jones University v. United States, Goldsboro Christian School v. United States, was a landmark decision in companion cases on tax exemptions for charitable giving to colleges and universities as well as K-12 schools. Institutions of higher education, whether public or private, are exempt from most forms of taxation, because they provide an essential public service for society. At issue in Bob Jones was whether nonprofit private universities that prescribe and enforce racially discriminatory admission standards on the basis of religious doctrine qualify as tax-exempt organizations under Section 501(c)(3) of the Internal Revenue Code. Ultimately, the Supreme Court ruled that such institutions do not qualify as tax-exempt organizations, because discriminatory policies and practices do not serve a public ...

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