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TAX-EXEMPT STATUS OF PRIVATE SCHOOLS

FRIDAY, APRIL 27, 1979

U.S. SENATE,

SUBCOMMITTEE ON TAXATION

AND DEBT MANAGEMENT GENERALLY,

COMMITTEE ON FINANCE,
Washington, DC.

The subcommittee met, pursuant to notice, at 9:30 a.m. in room 2221, Dirksen Senate Office Building, Hon. Harry F. Byrd, Jr. (chairman of the subcommittee) presiding.

Present: Senators Byrd, Talmadge, and Packwood.

[The press release announcing this hearing and the bills S. 103, S. 449, S. 990, and S. 995 follows:]

[Press Release]

FINANCE SUBCOMMITTEE ON TAXATION AND DEBT MANAGEMENT SETS HEARINGS ON TAX-EXEMPT STATUS OF PRIVATE SCHOOLS

Senator Harry F. Byrd, Jr., Chairman of the Subcommittee on Taxation and Debt Management of the Senate Committee on Finance announced today that the Subcommittee will hold hearings on April 27, 1979 on the tax-exempt status of private schools.

The hearings will begin at 9:30 a.m. in Room 2221 of the Dirksen Senate Office Building.

In August 1978, the Internal Revenue Service proposed new guidelines for determining whether certain private schools practice racial discrimination and thus not qualify for tax-exempt status.

Senator Byrd noted that those guidelines were so widely criticized that the Internal Revenue Service withdrew the guidelines after several days of public hearings that were held in December 1978. The Internal Revenue Service has now issued revised guidelines. This hearing will give the public an opportunity to comment on the new guidelines as well as legislation which has been introduced on this question. The following Senate bills on this matter have been introduced:

(1) S. 103 (Mr. Hatch and Messrs. Byrd of Virginia, Garn, Goldwater, Hayakawa, Helms, Laxalt, McClure, Stevens, Thurmond, and Tower).-To provide that the Internal Revenue Service may not implement certain proposed rules relating to the determination of whether private schools have discriminatory policies.

(2) S. 449 (Mr. Hatch).-To amend the Internal Revenue Code of 1954 to provide that the tax exemption of certain charitable organizations and the allowance of a deduction for contributions to such organizations shall not be construed as the provisions of Federal assistance.

Witnesses who desire to testify at the hearings should submit a written request to Michael Stern, Staff Director, Committee on Finance, Room 2227 Dirksen Senate Office Building, Washington, D.C. 20510, by no later than the close of business on April 6, 1979.

Legislative Reorganization Act.-Senator Byrd stated that the Legislative Reorganization Act of 1946, as amended, requires all witnesses appearing before the Committees of Congress "to file in advance written statements of their proposed testimony, and to limit their oral presentations to brief summaries of their argument."

Witnesses scheduled to testify should comply with the following rules:

(1) A copy of the statement must be filed by noon the day before the day the witness is scheduled to testify.

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(2) All witnesses must include with their written statement a summary of the principal points included in the statement.

(3) The written statements must be typed on letter-size paper (not legal size) and at least 100 copies must be submitted by the close of business the day before the witness is scheduled to testify.

(4) Witnesses are not to read their written statements to the Subcommittee, but are to confine their ten-minute oral presentations to a summary of the points included in the statement.

(5) Not more than ten minutes will be allowed for oral presentation.

Written Testimony.-Senator Byrd stated that the Subcommittee would be pleased to receive written testimony from those persons or organizations who wish to submit statements for the record. Statements submitted for inclusion in the record should be typewritten, not more than 25 double-spaced pages in length and mailed with five (5) copies by May 18, 1979, to Michael Stern, Staff Director, Committee on Finance, Room 2227 Dirksen Senate Office Building, Washington, D.C. 20510.

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To provide that the Internal Revenue Service may not implement certain proposed rules relating to the determination of whether private schools have discriminatory policies.

IN THE SENATE OF THE UNITED STATES

JANUARY 18 (legislative day, JANuary 15), 1979

Mr. HATCH (for himself, Mr. MCCLURE, Mr. LAXALT, Mr. THURMOND, Mr. GOLDWATER, Mr. HELMS, Mr. GARN, Mr. HARRY F. BYRD, JR., Mr. TOWER, Mr. HAYAKAWA, and Mr. STEVENS) introduced the following bill; which was read twice and referred to the Committee on Finance

A BILL

To provide that the Internal Revenue Service may not implement certain proposed rules relating to the determination of whether private schools have discriminatory policies.

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Be it enacted by the Senate and House of Representa

2 tives of the United States of America in Congress assembled,

3 That this Act may be cited as "Save Our Schools Act of 4 1979".

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SEC. 2. (a) That during the period beginning on the date

6 of the enactment of this Act and ending on December 31,

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1 1980, the Secretary of the Treasury or his delegate shall not

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(1) in final form the proposed revenue procedure described in subsection (b), and

(2) in proposed or final form any regulation, revenue procedure, revenue ruling, or other guidelines

which set forth rules substantially similar to the rules

set forth in the proposed revenue procedure described in subsection (b).

(b) For purposes of subsection (a), the proposed revenue 11 procedure described in this subsection is the proposed reve12 nue procedure which was published in the Federal Register 13 of August 22, 1978, and which sets forth guidelines to be 14 used in determining whether educational institutions claiming 15 tax exemption under section 501(c)(3) of the Internal Reve16 nue Code of 1954 are operating on a racially nondiscrimina17 tory basis.

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