Internal Revenue Code - Statutory Interpretation - Tax Exempt Status

Authors

Jonathan Kaplan

Abstract

The United States Supreme Court has held that private schools which practice racial discrimination are not charitable organizations within the meaning of the Internal Revenue Code and thus do not qualify for tax exempt status under section 501(c)(3).

Bob Jones University v. United States, 103 S. Ct. 2017 (1983).

First Page

429

Recommended Citation

Jonathan Kaplan, Internal Revenue Code - Statutory Interpretation - Tax Exempt Status, 23 Duq. L. Rev. 429 (1985).
Available at: https://dsc.duq.edu/dlr/vol23/iss2/9