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or educational purposes" are entitled to tax exemption. It would be wholly incompatible with the concepts underlying tax exemption to grant the benefit of tax-exempt status to racially discriminatory educational entities, which "exer[t] a pervasive influence on the entire educational process." at 469. Even more significant is the fact that both Reports focus on this Court's affirmance of at 7-8, and n. These references in congressional Committee Reports on an enactment denying tax exemptions to racially discriminatory private social clubs cannot be read [p602] other than as indicating approval of the standards applied to racially discriminatory private schools by the IRS subsequent to 1970, and specifically of Revenue Ruling 71-447. Surely Congress had no thought of affording such an unthinking, wooden meaning to § 170 and § 501(c)(3) as to provide tax benefits to "educational" organizations that do not serve a public, charitable purpose. In 1894, when the first charitable exemption provision was enacted, racially segregated educational institutions would not have been regarded as against public policy. 664, 673 (1970), we observed: Qualification for tax exemption is not perpetual or immutable; some tax-exempt groups lose that status when their activities take them outside the classification and new entities can come into being and qualify for exemption. But, unlike the Court, I am convinced that Congress simply has failed to take this action and, as this Court has said over and over again, regardless of our view on the propriety of Congress' failure to legislate, we are not constitutionally empowered to act for it. With undeniable clarity, Congress has explicitly defined the requirements for § 501(c)(3) status. organized and operated exclusively for religious, charitable, scientific, literary, or educational purposes, or to foster national or international amateur sports competition (but only if no part of its activities involve the provision of athletic facilities or equipment), or for the prevention of cruelty to children or animals; . The first general income tax law was passed by Congress in the form of the Tariff Act of 1894. The income tax portion of the 1894 Act was held unconstitutional by this Court, 158 U. 601 (1895), but a similar exemption appeared in the Tariff Act of 1909 which imposed a tax on corporate income. And again, in the direct predecessor of § 501(c)(3), a tax exemption was provided for any corporation or association organized and operated exclusively for religious, charitable, scientific, or educational purposes, [p616] no part of the net income of which inures to the benefit of any private stockholder or individual. I have little doubt that neither the "Fagin School for Pickpockets" nor a school training students for guerrilla warfare and terrorism in other countries would meet the definitions contained in the regulations. In 1970, the IRS was sued by parents of black public school children seeking to enjoin the IRS from according tax-exempt status under § 501(c)(3) to private schools in Mississippi that discriminated against blacks. 997 (1971), and in the face of a preliminary injunction, [p620] the IRS changed its position and adopted the view of the plaintiffs. Perhaps recognizing the lack of support in the statute itself, or in its history, for the 1970 IRS change in interpretation, the Court finds that "[t]he actions of Congress since 1970 leave no doubt that the IRS reached the correct conclusion in exercising its authority," concluding that there is "an unusually strong case of legislative acquiescence in and ratification by implication of the 19 rulings." 381 U. The Court next asserts that "Congress affirmatively manifested its acquiescence in the IRS policy when it enacted the present § 501(i) of the Code," a provision that "denies tax-exempt status to social clubs whose charters or policy statements [p621] provide for" racial discrimination. Quite to the contrary, it seems to me that, in § 501(i), Congress showed that, when it wants to add a requirement prohibiting racial discrimination to one of the tax-benefit provisions, it is fully aware of how to do it. The Court points out that, in proposing his amendment, Congressman Ashbrook stated: "‘My amendment very clearly indicates on its face that all the regulations in existence as of August 22, 1978, would not be touched.'" The Court fails to note that Congressman Ashbrook also said: The IRS has no authority to create public policy. I agree with the Court that Congress has the power to further this policy by denying § 501(c)(3) status to organizations that practice racial discrimination. Because of this admissions policy, the IRS revoked the University's tax-exempt status. C Petitioners contend that, regardless of whether the IRS properly concluded that racially discriminatory private schools violate public policy, only Congress can alter the scope of § 170 and § 501(c)(3). This contention presents claims not heretofore considered by this Court in precisely this context. The state may justify a limitation on religious liberty by showing that it is essential to accomplish an overriding governmental interest. The Court found no constitutional infirmity in "excluding [Jehovah's Witness children] from doing there what no other children may do." Denial of tax benefits will inevitably have a substantial [p604] impact on the operation of private religious schools, but will not prevent those schools from observing their religious tenets. 30, 35 (1958), in which this Court referred to "the presumption against congressional intent to encourage violation of declared public policy" in upholding the Commissioner's disallowance of deductions claimed by a trucking company for fines it paid for violations of state maximum weight laws. In view of our conclusion that racially discriminatory private schools violate fundamental public policy and cannot be deemed to confer a benefit on the public, we need not decide whether an organization providing a public benefit and otherwise meeting the requirements of § 501(c)(3) could nevertheless be denied tax-exempt status if certain of its activities violated a law or public policy. Section 501(c)(3) provides tax-exempt status for: Corporations, and any community chest, fund, or foundation, organized and operated exclusively for religious, charitable, scientific, testing for public safety, literary, or educational purposes, or to foster national or international amateur sports competition (but only if no part of its activities involve the provision of athletic facilities or equipment), or for the prevention of cruelty to children or animals, no part of the net earnings of which inures to the benefit of any private shareholder or individual, no substantial part of the activities of which is carrying on propaganda, or otherwise attempting, to influence legislation (except as otherwise provided in subsection (h)), and which does not participate in, or intervene in (including the publishing or distributing of statements), any political campaign on behalf of any candidate for public office. The Court first seeks refuge from the obvious reading of § 501(c)(3) by turning to § 170 of the Internal Revenue Code, which provides a tax deduction for contributions made to § 501(c)(3) organizations. For this reason, I would reverse the Court of Appeals.

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I disagree strongly with his reasoning here, which is logically, historically, and morally fallacious.

In so doing, we failed to accurately represent the Lord and to fulfill the commandment to love others as ourselves. Though no known antagonism toward minorities or expressions of racism on a personal level have ever been tolerated on our campus, we allowed institutional policies to remain in place that were racially hurtful.

Bob Jones University no longer teaches or distributes Bob Jones’s 1960 defense of segregation, and should be given credit for publicly repudiating its position.

So far this year, the closest any candidate has come is Texas Gov.

Rick Perry, whose wife Anita made a low-key lunchtime visit to nursing students in mid-October.

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