Legislation to Deny Tax Exemption to Racially Discriminatory Private Schools: Hearing Before the Committee on Finance, United States Senate, Ninety-seventh Congress, Second Session, February 1, 1982U.S. Government Printing Office, 1982 - 283 lappuses |
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Administration's administrative admissions policy Ashbrook Amendment August 22 authority to deny basis of race believe bill Bob Jones University certiorari CHAIRMAN charitable church Commissioner EGGER Committee common law Cong Congressman Lott Connally constitutional Court of Appeals December December 21 decision deductions deny tax exemptions deny tax-exempt status Department of Justice discriminatory private schools educational enacted exempt status exemptions to private Federal public policy Fourth Circuit Goldsboro Christian Schools Government grant Green Internal Revenue Code Internal Revenue Service interpretation issue January January 12 Jones and Goldsboro Justice Department legislative history litigation Memorandum organized and operated practice racial discrimination private schools question racially discriminatory policies regulations religious Revenue Act Revenue Procedure Revenue Ruling revoke Reynolds Schmults Secretary MCNAMAR Secretary Regan section 501 Senator DANFORTH Senator GRASSLEY Senator MOYNIHAN Service's Stat statement status to private Supp tion Treasury Department Trent Lott U.S. Supreme Court United violate WALLISON
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83. lappuse - Northwest Airlines, Inc. v. Transport Workers Union, US 101 S. Ct. 1571, 1580 (1981); United States V. Oregon, 366 UTS". 643, 48 (1961). Section 501(c)(3) exempts from taxation "[corporations ... organized and operated exclusively for religious, charitable, scientific, testing for public safety, literary, or educational purposes, or for the prevention to children or animals . . . .
201. lappuse - [corporations . . . organized and operated exclusively for religious, charitable, scientific, testing for public safety, literary, or educational purposes, or for the prevention of cruelty to children or animals ..." 26 USC Sec. 501(c)(3) (emphasis added). That language was interpreted by the three-judge federal district court in Green v. Connally, 330 F. Supp. 1150
135. lappuse - to defend human and civil rights secured by law; or (iv) to combat community deterioration and juvenile delinquency. ... 13/ The 1954 Code does not permit tax-exempt organizations to "participate in, or intervene in (including the publishing or distributing of statements), any political campaign on behalf of any
84. lappuse - [1891] • AC 531, 583, the word "charitable" at common law encompassed "trusts for the relief of poverty; trusts for the advancement of education; trusts for the advancement of religion; and trusts for other purposes beneficial to the community, not falling under any of the
169. lappuse - Civil Rights Act of 1964, 42 USC S 2000d, prohibits racial discrimination under any program or activity "receiving Federal financial assistance." Congress defined •Federal financial assistance" in 42 USC S 2000d-l as "assistance to any program or activity by way of grant, loan, or contract other than a contract of insurance or guaranty.
97. lappuse - this principle is given special force by the equally venerable principle that the construction of a statute by those charged with its execution should be followed unless there are compelling indications that It is wrong, especially when Congress has refused to alter the administrative construction. — Here, the Congress has not Just kept its silence
126. lappuse - (c) Charitable contribution defined. — For purposes of this section, the term "charitable contribution" means a contribution or gift to or for the use of — (2) A corporation, trust, or community chest, fund, or foundation — (B) Organized and operated exclusively for religious, charitable, scientific, literary, or educational purposes, . . . or for the prevention of cruelty to children or animals; . . . 26 USC
35. lappuse - decisions be vacated as moot. VI. ADMINISTRATION LEGISLATIVE PROPOSAL General provisions Specifically, under the Administration proposal, an organization that normally maintains a regular faculty and curriculum (other than an exclusively religious curriculum) and that normally has a regularly enrolled body of students in attendance at the place where its educational activities are regularly carried on
166. lappuse - 229, 239 244 (1976). Discriminatory purpose is not proven by demonstrating that the legislators foresaw a statute's discriminatory effects. An illicit purpose is established only by proof "that the decisionmaker . . . selected or reaffirmed a particular course of action at least in part 'because of,' not merely 'in spite of, 1 its
22. lappuse - in support of its application for exemption: (1) That the school has publicized the fact that it has a racially nondiscriminatory policy as to students, meaning that it admits the students of any race to all the rights, privileges, programs, and activities generally accorded or made available to students at that school,