Document: 461 U.S. 574 103 S.Ct. 2017 76 L.Ed.2d 157 BOB JONES UNIVERSITY, Petitionerv.UNITED STATES. GOLDSBORO CHRISTIAN SCHOOLS, INC., Petitioner v. UNITED Nos. 81-3, 81-1. Argued Oct. 12, 1982. Decided May 24, 1983. Syllabus Section 501(c)(3) of the Internal Revenue Code 1954 (IRC) provides that "[c]orporations . organized and operated exclusively for religious, charitable or educational purposes" are entitled to tax exemption. Until 1970, Service (IRS) granted tax-exempt status under § private schools, independent racial admissions policies, deductions contributions such schools 170 IRC. But in IRS concluded it could no longer justify allowing practiced discrimination, 1971 issued Ruling 71-447 providing a school not having racially nondiscriminatory policy as students is "charitable" within common-law concepts reflected §§ 501(c)(3). In No. petitioner Bob Jones University, while permitting unmarried Negroes enroll students, denies admission applicants engaged an interracial marriage known advocate dating. Because this policy, revoked University's status. After paying portion federal unemployment taxes certain taxable year, University filed refund action Federal District Court, Government counterclaimed unpaid other years. Holding exceeded its powers revoking violated rights Religion Clauses First Amendment, Court ordered paid rejected counterclaim. The Appeals reversed. 81-1, Goldsboro Christian Schools maintains discriminatory based upon interpretation Bible, accepting most part only Caucasian students. determined was organization described hence required pay social security taxes. years, suit entered summary judgment Government, rejecting Goldsboro's claim also denial Amendment. affirmed. Held: Neither qualifies Pp. 585-605. (a) An examination IRC's framework background congressional purposes reveals unmistakable evidence underlying all relevant parts IRC intent entitlement exemption depends on meeting standards charity—namely, institution seeking must serve public purpose be contrary established policy. Thus, warrant 501(c)(3), fall category specified section demonstrably harmony with interest, institution's so at odds common community conscience undermine any benefit might otherwise conferred. 585-592. (b) IRS's 1970 correct. It would wholly incompatible grant entities. Whatever may rationale schools' discrimination education Racially institutions cannot viewed conferring above concept 592-596. (c) did exceed authority when announced 1971. Such consistent what Congress, Executive, courts had previously declared. And actions Congress since leave doubt reached correct conclusion exercising authority. 596-602. (d) Government's fundamental, overriding interest eradicating substantially outweighs whatever burden benefits places petitioners' exercise their religious beliefs. Petitioners' asserted interests accommodated compelling governmental less restrictive means available achieve interest. 602-604. (e) properly applied both petitioners. admits and, contention discriminatory, basis affiliation association form discrimination. P.605 644 F.2d 879 (4th Cir., 1981), 639 147 1980), William B. Ball, Harrisburg, Pa., University. G. McNairy, Greensboro, N.C., Schools, Inc. Bradford Reynolds, Asst. Atty. Gen., Dept. Justice, Washington, D.C., T. Coleman, Jr., amicus curiae support below. [Amicus Curiae Information from pages 576-577 intentionally omitted] Chief Justice BURGER delivered opinion Court. 1 We certiorari decide whether petitioners, nonprofit prescribe enforce doctrine, qualify organizations 1954. 2 * A. 3 without regard Code, 26 U.S.C. 501(c)(3),1 170.2 4 On January three-judge Columbia preliminary injunction prohibiting according Mississippi discriminated race. Green Kennedy, 309 F.Supp. 1127 (D.D.C.), app. dismissed sub nom. Cannon Green, 398 956, 90 2169, 539 (1970). Thereafter, July "no legally [under ] which practice discrimination." News Release (7/10/70), reprinted App. p. A235. At same time, "treat gifts income 170]." Ibid. By letter dated November 30, formally notified including those involved case, change "applicable United States levels education." See id., A232. 5 June 1971, merits challenge. Connally, 330 1150 aff'd Coit 404 997, 92 564, 30 550 (1971) (per curiam). That court approved IRS' amended construction Tax Code. held were donors 170. permanently enjoined Commissioner approving publicly maintain nondiscrimination. 6 revised formalized 71-447, 1971-2 Cum.Bull. 230: 7 "Both have long recognized statutory requirement being 'organized charitable, purposes' intended express basic law [of 'charity']. All trusts, otherwise, subject trust illegal policy." Id., 230. 8 Based "national discourage education," ruled "a 'charitable' sections Code." 231.3 9 application these provisions two now before us. B 10 11 corporation located Greenville, South Carolina.4 Its "to conduct learning ., giving special emphasis religion ethics revealed Holy Scriptures." Certificate Incorporation, Inc., S.C., pp. A118-A119. operates enrollment approximately 5,000 kindergarten through college graduate school. affiliated denomination, but dedicated teaching propagation fundamentalist institution. teachers devout Christians, courses taught Bible. Entering screened beliefs, strictly regulated by promulgated authorities. 12 sponsors genuinely believe Bible forbids dating marriage. To effectuate views, completely excluded until From 1975, accepted applications Negroes,5 accept married 13 Following decision Fourth Circuit McCrary Runyon, 515 1082 (CA4 1975), 427 160, 96 2586, 49 415 (1976), exclusion Since 29, has permitted enroll; disciplinary rule prohibits reads: There 14 1. Students who partners will expelled. 2. members 15 group holds one goals advocates 16 3. date outside own race 17 4. espouse, promote, encourage others violate rules regulations A197. 18 continues deny A277. 19 extended followed supra, intention challenge practicing policies. 20 failing obtain assurance administrative means, instituted enjoin school's culminated Simon, 416 725, 94 2038, 40 496 (1974), Anti-Injunction Act 7421(a), prohibited obtaining judicial review way injunctive assessment collection tax. 21 April 16, proposed revocation 19, 1976, officially status, effective December 1, day after subsequently returns Unemployment period 31, totalling $21.00 employee calendar year 1975. request denied, present action, recover IRS. years amount $489,675.59, plus 22 Carolina delegated IRS, improper rulings procedures, 468 890, 907 (D.S.C.1978). accordingly claimed 23 Circuit, divided opinion, 1980). Citing approval, read against law. eligible section, sense, therefore court's view, meet requirement, "racial policies clearly defined rooted our Constitution, condemning more specifically, government subsidizing education, private." 151. acted Finally, petitioner's arguments Free Exercise Establishment case remanded instructions dismiss reinstate C 24 25 Goldsboro, North Carolina. Like scriptures." Articles ¶ 3(a); see Complaint, 6, 5-6. offers classes high school, least 1969 satisfied State Carolina's requirements secular schools. requires take Bible-related courses, begins each class prayer. incorporation 1963, maintained Bible.6 Caucasians. occasion, however, children mixed marriages parents Caucasian. 27 never received determination Upon audit records 1972, Insurance Contribution Act. 28 $3,459.93 withholding, security, respect 1972. payment, claiming been improperly denied exempt status.7 $160,073.96 penalties.8 29 Eastern decided cross-motions judgment. 436 1314 (E.D.N.C.1977). addressing motions judgment, assumed sincerely belief. nevertheless finding "private maintaining declared therefore, flowing qualification 501(c)(3)." 1318. Accordingly, affirmed, 1981) curiam ). found "identity between shortly another panel court, affirmed reasons set forth 31 cases, 454 892, 102 386, 70 205 (1981),9 we affirm each. II 32 first embrace "charity" concept. Under pursuant show, first, falls eight categories expressly second, activity settled 33 Petitioners argue plain language statute guarantees them They emphasize absence requiring they contend disjunctive "or" separating precludes reading. Instead, if automatically exemption, "charitable." "tears roots." F.2d, 34 well-established canon should go beyond literal reliance defeat statute: 35 "The general words used clause taken themselves, literally construed, object seem sanction plaintiff. mode expounding adopted enlightened tribunal—because evident many cases Legislature accomplish. well that, interpreting statute, look merely particular used, connection whole objects ." Brown Duchesne, How. 183, 194, L.Ed. 595 (1857) (emphasis added). 36 analyzed construed Congressional purposes. 37 This appears explicitly contains list virtually identical contained apparent meaning sections.10 170, defining term "charitable contributions." face, Congress' provide serving purposes.11 simply makes sense history tell us: enacting sought organizations, development useful supplement place kind. 38 exemptions thought beneficial order country whole, community, deeply history, England. origins lie privileges trusts.12 39 More than century ago, caveat critical case: "[I]t become principle American law, chancery sustain protect gift uses, provided local laws Perin Carey, 465, 501, 701 (1861) 41 Soon 1878, commented: 42 "A use, where neither nor forbids, almost thing tends promote well-doing well-being man." Ould Washington Hospital Foundlings, 95 303, 311, 450 (1878) 43 also, e.g., Jackson Phillips, Mass. 539, 556 (1867). 44 1891, restatement English charity13 leading country, Lord MacNaghten stated: 45 " 'Charity' legal comprises four principal divisions: trusts relief poverty; advancement education; religion; falling preceding heads." Commissioners Pemsel, [1891] A.C. 531, 583 See, Scott, Law Trusts 368, 2853-2854 (3d ed. 1967) (hereinafter Scott). 46 These statements reveal enacted 1894:14 charities given preferential treatment because society. 47 What little floor debate occurred provision 1894 similar later statutes leaves deemed served desirable Cong.Rec. 585-586 (1894); 1727. 1917, example, Senator Hollis articulated rationale: 48 "For every dollar man contributes charities, educational, scientific, gets 100 percent." 55 6728 (1917). 4150 (1909); 50 1305-1306 (1913). 1924, restated understanding provision: "Evidently made recognition derives corporate activities named, aid conducted gain." Trinidad Sagrada Orden, 263 578, 581, 204, 205, 68 458 (1924).15 51 1938, ch. 289, 52 Stat. 447 (1938), reconfirmed view deduction taxation money property devoted theory compensated loss revenue financial burdens met appropriations funds, resulting promotion welfare." H.R.Rep. 1860, 75th Cong., 3d Sess. (1938).16 53 A corollary 1861, stated use "consistent policy," How., 501. Modern commentators echoed view. Restatement (Second) Trusts, 377, comment c (1959); Scott cited therein; Bogert 378, 191-192.17 54 When grants allows taxpayers affected; very fact donor can said indirect vicarious "donors." Charitable justified entity confers benefit—a society itself choose able provide, supplements advances work already supported revenues.18 History buttresses logic make clear interest.19 bound approach questions full awareness determinations sensitive matters serious implications declaration there fundamental violates widely views elementary justice. Prior 1954, still pall Plessy Ferguson, 163 537, 1138, 256 (1896); segregation primary secondary prevailed country. Segregation Fourteenth Amendment (B. Reams & P. Wilson, eds. 1975).20 Court's Board Education, 347 483, 74 686, 98 873 (1954), signalled end era. Over past quarter century, pronouncement myriad Acts Executive Orders attest firm national prohibit education. 56 unbroken line following Education establishes individuals. 57 right student segregated grounds indeed pervasive embraced due process law." Cooper Aaron, 358 78 1401, 1410, (1958). 58 Norwood Harrison, 413 455, 468-469, 93 2804, 2812, 723 (1973), dealt non-public institution: 59 "[A] school—even discriminates—fulfills important function; [that] legitimate function isolated practices [D]iscriminatory exerts influence entire process." (Emphasis Runyon McCrary, (1976); Griffin County School Board, 377 218, 84 1226, (1964). 60 Titles IV VI Civil Rights 1964, Pub.L. 88-352, 241, 2000c et seq., 2000c-6, 2000-d expressed agreement Other Act, numerous enactments then, testify Voting 1965, 89-110, 79 437, seq.; Title VIII 1968, 90-284, 82 81, 3601 Emergency Aid 92-318, 86 354 (repealed Sept. 1979; replaced 1978, 95-561, 2252, 3191-3207 (1980 Supp.)). 61 Branch consistently placed behind eradication Several President Truman employment decisions, Exec. Order 9980, CFR 720 (1943-1948 Comp.), classifications Selective Service, 9988, id. 726, 729. 1957, Eisenhower employed military forces ensure compliance desegregation programs. 10730, 389 (1954-1958 Comp.). 1962, Kennedy announced: 62 "[T]he granting assistance housing related facilities Americans race, color, creed, origin unfair, unjust, inconsistent manifested Constitution laws." 11063, 652 (1959-1963 63 few over three decades demonstrating commitment eliminating 11197, 278 (1964-1965 Comp.); 11478, 803 (1966-1970 11764, 849 (1971-1975 12250, 298 (1981). 64 Few political issues vigorously debated extensively ventilated issue particularly Given stress anguish efforts escape shackles "separate equal" doctrine reasons, "beneficial stabilizing influences life," Walz Comm'n, 397 664, 673, 1409, 1413, 697 (1970), encouraged share 65 thus question seen belated does soundness. entities, "exer[t] U.S., 469, S.Ct., 2812. however sincere be, discussed earlier, 501(c)(3).21 66 regardless alter scope overstepped lawful bounds issuing rulings. 67 Yet ever inception code, fit vest administering broad interpret laws. area complex system, agency vests responsibility changing conditions new problems. Indeed early 1918, authorized needful enforcement" 18, 1309, 1057, 1143 (1919). provision, essential efficient fair administration laws, appeared codes since, 7805(a) predecessors construing see, Portland Cement Co., 156, 169, 101 1037, 1045, 140 (1981); Correll, 299, 306-307, 88 445, 449, 537 (1967); Boske Comingore, 177 459, 469-470, 701, 705, 846 (1900). source authority, modify considers improper; actions. instance, expected anticipate conceivable problem arise carry out day-to-day oversight, relies administrators implement legislative will. Administrators, like judges, oath do so. 69 identified traditionally additional need continuing unavoidable. For constantly called comparable provisions, doing referred principles Treas.Reg. 45, art. 517(1) (1921), proscribed added disqualifying element. instances, qualified entities too limited people truly "public" test. Crellin Commissioner, B.T.A. 1152, 1155-1156 (1942); James Sprunt Benevolent Trust 24-25 (1930). 1.501(c)(3)-1(d)(1)(ii) (1959). Some issuance challenged recreational deductible themselves unless open basis. Rev.Rul. 67-325, 1967-2 113. reflect Commissioner's duty apply Textile Mills Securities Corp. 314 326, 337-338, 272, 279, 249 (1941). Guided, course, responsibility, determine 501(c)(3).22 turn necessitate worthy emphasize, organization's 71 record us, ruling here, position branches unmistakably clear. correctness "is Code," 1972-2 Cum.Bull., 231, repeatedly 1970. Indeed, anomalous Legislative Judicial Branches reach conclusions add up time blissfully ignore declared.23 Clearly engaging affirmatively influenc[e] "charitable," hold 1971.24 D 72 is, unknown agencies misconstrue statute; often misconceptions, done dozen aware acutely aware—of As noted vigorous widespread discussion Sincere adherents advocating decades. Failure was, studies discourse, reminded; legislation unusually strong acquiescence ratification implication 73 Ordinarily, quite appropriately, slow attribute significance failure act legislation. Aaron SEC, 446 680, 694 n. 11, 1945, 611 (1980). observed "unsuccessful attempts best guides intent," Red Lion Broadcasting Co. FCC, 395 367, 381-382 89 1794, 1801-1802 371 (1969). Here, ordinary acquiescence. Only month hearings precise issue. Equal Educational Opportunity: Hearings Before Senate Select Comm. Opportunity, 91st 2d 1991 Exhaustive various times then. include February 1982, case. Administration's Change Policy Regarding Status Discriminatory Private Schools: Hearing House Ways Means, 97th (1982). Non-action guide, non-action here significant. During fewer bills introduced overturn 501(c)(3).25 Not emerged committee, although amendments 501 during period, amendment itself. Reform 94-455, 1313(a), 1520, 1730 (1976). hardly Congress—and setting, Member Congress—was abundantly going on. prolonged acute issue, concluding acquiesced Merrill Lynch, Pierce, Fenner Smith, Curran, 456 353, 379-382, 1825, 1839-1841, 182 (1982); Haig Agee, 453 280, 300-301, 2766, 2778-2779, 640 Herman MacLean Huddleston, --- ----, 683, 689, 548 (1983); Rutherford, 442 544, 554 10, 99 2470, 2476 (1979). 75 approval embodied goes proposals. 501(i) October 20, 94-568, 2697 clubs whose charters "discrimination person religion."26 Both committee reports bill clubs. S.Rep. 1318, 94th Sess., 1353, U.S.Code Cong. Admin.News 6051. Even significant focus affirmance account status." 7-8 5; added), Admin.News, 6058. references enactment denying indicating subsequent specifically 71-447.27 III 77 even valid nonreligious constitutionally engage beliefs.28 argued free presents claims heretofore considered precisely context. Clause absolute prohibition regulation Wisconsin Yoder, 406 219, 1526, 1535, (1972); Sherbert Verner, 374 398, 402, 83 1790, 1793, 965 (1963); Cantwell Connecticut, 310 296, 900, 903, 1213 (1940). interpreted moreover, substantial protection grounded belief, 220, 1535; Thomas Review Indiana Emp. Security Div., 707, 1425, 624 402-403, 1793. However, "[n]ot unconstitutional. state limitation liberty showing accomplish interest." Lee, 455 252, 257-258, 1051, 1055, 127 (1982) (citations omitted). McDaniel Paty, 435 618, 628, 1322, 1328, 593 (1978); 215, 1533; Gillette States, 401 91 828, 168 (1971). occasion allow religiously conduct. Prince Massachusetts, 321 158, 438, 645 (1944), neutrally cast child labor sale printed materials streets dispensing literature. constitutional infirmity "excluding [Jehovah's Witness children] do." 444. Reynolds 145, 244 (1878); supra; supra. Denial inevitably impact operation prevent observing tenets. 80 stake compelling. Part II(B), education29—discrimination prevailed, official 165 Nation's history. petitioners 259-260, 1056; "less means," 718, 1432, interest.30 81 remaining "maintain[s] policies," Brief Petitioner, seeks fully discussed. Schools. contends discriminatory. emphasizes races enroll, restrictions prohibitions men women different races, marriage.31 Although ban intermarriage applies decisions firmly establish Loving Virginia, 388 87 1817, 1010 McLaughlin Florida, 379 184, 85 283, 222 (1964); Tillman Wheaton-Haven Recreation Ass'n, 410 431, 1090, 403 (1973). find University.32 judgments are, accordingly, Affirmed. POWELL, concurring I join along holding write separately am troubled broader 170(c) imposed "operated testing safety, literary, permits organizations. 170(c). incorporated purposes, statute. mandate refusal force REHNQUIST's argument setting criteria organization. post, 612-615 (REHNQUIST, J., dissenting). writing prior detailed adopt. decade acceptance persuasive circumstances conclude sufficient proscribing discriminate matter say upheld below, logical support. terms self-defining, plausible some instances manner enumerated purposes.1 And, notes, sufficiently constitute availability ante, 595-596. importance me, "an [IRS'] rulings" Ante, 599. particular, 1976 rulings.2 concur concededly agree, explanation justifications states: "Charitable revenues. conferred." 591-592 (footnote Applying test concludes "[c]learly [the] 'beneficial life,' 'charitable,' 598-599 (quoting (1970)). With respect, unconvinced determining individual "public benefit" 106,000 1981. 1982 Exempt Organization/Business Master File. impossible prove "demonstrably [are] interest" life." Nor prepared necessarily contribute nothing community. character curricula degrees offered benefits. troubling me element conformity inform analysis. asserts interest," comports "the conscience," "affirmatively government." Taken together, passages suggest behalf carrying governmentally my ignores role played encouraging diverse, sharply conflicting, viewpoints. BRENNAN observed, private, groups receive "each diversity association, viewpoint, enterprise vigorous, pluralistic society." Walz, 1421 (BRENNAN, concurring). Far representing effort reinforce perceived "common indispensable limiting orthodoxy areas life.3 tradition pluralism,4 "[t]he preserving untrammeled choice philanthropy great." Statler Foundation, 623, (CA2 1974) (Friendly, dissenting reconsideration en banc). considerations always dispositive. agree override countervailing unorthodox behavior. balancing perform. unwilling suggestion invested "fundamental" require exemptions. business administer designed produce former Kurtz noted, concerning civil "are far afield typical tasks administrators—determining income." Kurtz, Difficult Definitional Problems Administration: Race, Catholic Lawyer 301, 301 (1978). concern agency's authorization fairly expertise,5 power BLACKMUN "where philanthropic concerned, circumscribe unfettered Commissioner. subscribes brand happens operate fickle fashion. Surely, instance concern." "Americans United" 752, 774-775, 2053, 2065, 518 (1974) (BLACKMUN, upholds resolves openly justification hesitate—as apparently has—in articulating codifying desired Many remain, choices. appropriate "on cutting edge developing 308. contours judges 97 REHNQUIST, dissenting. points extent states furtherance readily agree. But, unlike convinced failed again, propriety legislate empowered them. approaching adeptly avoids construing. sure accident, supports result obtained for: "Corporations, chest, fund, foundation, foster international amateur sports competition (but involve athletic equipment), prevention cruelty animals, net earnings inures shareholder individual, propaganda, attempting, (except subsection (h)), participate in, intervene (including publishing distributing statements), campaign candidate office." undeniable clarity, (1) corporation, (2) (3) basis, (4) involvement lobbying campaigns. Nowhere additional, undefined requirement. refuge obvious reading turning rule, "There shall allowed contribution (as (c)) payment year. allowable verified prescribed Secretary." 170(a)(1). 104 seizes contribution" "[o]n purposes," intimating implies unspecified 587. 105 advised where, 170(a)(1) indicates, contribution": 106 'charitable contribution' [a] trust, foundation animals; individual; disqualified reason attempting legislation, 107 Plainly, tracks mirror out, decades, 587, usefulness 108 Making fruitful inquiry, next turns finds offer believed benefit. certainly then leaps proof "must 592 contrary, think characteristics fact, examples better illustrate define redefine act. 109 passed Tariff 1894. "corporations, companies, associations solely purposes." Ch. 349, 32, 509, (1894). unconstitutional Pollock Farmers' Loan 158 601, 912, 1108 (1895), 1909 income. "any stockholder individual." 38, 113 (1909). 110 Sixteenth again turned attention 1913. direct predecessor II(G)(a), 114, 172 acts continued broaden 1918 corporations "for animals." 231(6), 1076 (1918). 1921 expanded foundation" "literary" endeavors 136, 227, 253 (1921). remained unchanged 1926, 1928, 1932.1 1934 "propaganda" "attempting legislation." 277, 101(6), 700 (1934). Again, left 1936 1938.2 111 overhauled 1939, unchanged. (1939). 1939 addition "testing safety" restriction "participate 68A (1954). Then adding authorized, competition," equipment. 112 One handed down today leads arduous refining waste original adopt art, art baggage defines it. unsupportable idea spent illustrations clarify term. Another though organization, additionally higher standard courts. equally unsupportable. Almost proves requires. plainest uninvolved enforcement requirements, resolve challenges power, select 114 suggests formed teach pickpockets terrorists acquire 18. characterization "educational" several course institutions, 580, 583, 604 2036 difficult how reasoning disposing cases. 115 reject heavy-handed creation "serve 592, mean usual further explaining meant "educational." exercised 1.501(c)(3)-1(d)(3), provides: 116 "(3) —(i) general. "educational", relates to— 117 "(a) instruction training improving his capabilities; 118 "(b) subjects 119 "An viewpoint exposition pertinent facts permit conclusion. hand, mere presentation unsupported opinion. 120 "(ii) Examples which, educational: "Example (1). 121 college, professional trade regularly scheduled curriculum, regular faculty, enrolled body attendance carried 122 (2). consist presenting groups, forums, panels, lectures, programs radio television. 123 (3). correspondence utilization television radio. 124 (4). Museums, zoos, planetariums, symphony orchestras, organizations." 125 "Fagin Pickpockets" guerrilla warfare terrorism countries definitions regulations. 126 charted abruptly changed, continuously accordance above. This, considerable NLRB Boeing 412 67, 75, 1952, 752 (1973); Power Reactor Development Electricians, 367 396, 408, 1529, 924 (1961). sued black blacks. answered, standing position, lack tax-exemption "[i]n midst litigation", 1150, 1156 per (1971), face injunction, changed plaintiffs. 128 close litigation, published stating asserting charity section." promotes charity. deference. different, latter-day wisdom 129 Perhaps recognizing itself, interpretation, authority," rulings." 600 25. before, applicable type inaction weight intent. Wise, 370 405, 411, 1354, 1358, 590 (1962); Waterman Steamship 381 269, 1389, 1398, (1965). indicate existed position. 130 "Congress "denies for" 601. Quite seems showed wants tax-benefit Cf. Tellier, 383 687, 693 1118, 1121 185 (1966). 131 intimates Ashbrook Dornan Amendments acquiesce 602 27. limit procedures 1978 1979 proposing amendment, Congressman 'My indicates existence August 22, touched.' fails note said: 132 create So respecting branch seek exists single proper Service: collector." H5879-80 (daily 13, 1979). 133 debate, Grassley asserted: "Nobody argues preferred States. making discretion. decisions." 5884. debates filled statements. While show conclusively likewise 134 hesitant inaction. especially true "would pattern extremely reaching unreviewable regulatory agency." SEC Sloan, 103, 121, 1702, 1713, 148 call caution one. unquestioned language, lead controversy gives kept Where shown ready enact positive code desires, reverse 135 disagreement opposed discrimination.3 yet failure, Congress.4 136 "instruction capabilities," "educational uncontested. indication either Therefore, amends more, reason, Appeals. lists 501(a), Code: 170(a) 170(c)(2)(B) includes definition "organized 230, "racially students" that: rights, privileges, programs, generally accorded scholarship loan school-administered programs." founded Florida 1927. moved Carolina, 1940, eleemosynary 1952. Beginning 1973, exception staff more. According espoused descendance Noah's sons Ham, Shem Japheth. Orientals Hamitic, Hebrews Shemitic, Caucasians Japhethitic. Cultural biological mixing regarded violation God's command. 40-41. obliged lodging furnished teachers. ask rejection claim. stipulation, agreed abate begin enforcing result, counterclaim reduced $116,190.99. 104, 110. certiorari, motion dismiss, informing Department Treasury revoke recognize suggested moot. motion, discriminates Wright Regan, 80-1124 (CADC Feb. 1982) order). informed withdrew assert lacked promulgate defend aspect originally War 63, 1201(2), 300, (1917), whereas dates back 1894, 27, 14, infra. minor differences sections, Liles Blum, Treatment Charities, L. Contemp. Prob. (No. 4, 1975) Blum). Nevertheless, closely related; goal respects identical, sections. J. Mertens, Income Taxation 31.12 (1980); 34.01-34.13 (1975); Bittker Stone, 220-222 (5th "aids ascertaining meaning" "entitled great weight," Stewart, 311 60, 64-65, 102, 105-106, Harris 340 106, 107, 181, 182, (1950). dissent "quite construing," 612, "seeks 170," 613. assertion dissolves sees be. acknowledges "mirror" provisions; surely looks "at 501(c)(3)," "§ 614. loses sight contribution." objective employ presumptively nature, conferred guided trusts. Tax-Exempt Religious L.Rev. 477, 485-489 (1981) Simon). acknowledged much 1969. Report 1969, 91-172, 487, (Part 1), 1st (1969), 1645, hundreds years." 43, 1688. consider incorporate into aspects purpose. draftsmen included relied heavily taxation; patterned statutes. 584-588, 6612-6615 556-557 system unconstitutional, unrelated provision. substance Payne Aldrich 1909, adoption beginning 1913, II(G), Reiling, Taxation: Is Organization?, ABA 525 (1958); Blum. Bureau estate 403(a)(3), 1098 Solicitor looked "generally bequests advantage charities." Sol.Op. 159, III-1 C.B. 480 (1924). universally "In return favorable imply disadvantage real advantages offset disadvantages arising trusts." Bogert, Trustees 361, (rev. 1977) Bogert). principle, 348, 2770; b E. Fisch, D. Freed Schachter, Charities Foundations (1974). Tank Truck Rentals, 356 35, 507, 510, 562 (1958), presumption policy" upholding disallowance trucking company fines violations maximum benefit," 6140615, benefit, benefits, activities. Post, 617. us conclude, 1.501(c)(3)-1(d)(3). 623. Judge Leventhal 1160 ), Fagin's educating boys picking pockets definition. Similarly, band personnel intensive subversives countries; abstract, "school" Surely affording unthinking, wooden public, render meaningless specifying suggest. 18-24. enacted, contemporary 672-673, observed: "Qualification perpetual immutable; lose classification come exemption." standards. 374, 369, 65-67; 2855-2856. confer injunction. 578-579. POWELL misreads he 'fundamental' exemptions," 607. interpretation. concedes "if 611. POWELL's concession him longstanding acquiescence, concerns about unfounded. amici curiae, Amicus Jr. (appointed Court), independently equal component Fifth light resolution Clark, 445 23, 895, 899, 171 Bishop Chicago, 440 490, 504, 1313, 1320, 533 H.R. 1096, 802, 498, 332, 95, S. 995, 96th (1979); 1905, 96, 3225, 1394, 93d 5350, 92d (1971); 2352, 68, introduction district McGlotten 338 448 (D.D.C.1972). primarily response decision. Reliance scattered Congressmen 71-447. 27-28. Those prevail. Congressmen, expressing question, balance overwhelming Treasury, Postal General Appropriations 1980; 96-74; 614, 615; 559, 562, (1979), opposition amendments, directly concerned aggressive preventing stringent substantive guidelines measures affects effect H5982 1979) (Cong. Dornan: "[M]y affect existing white academies ."); H5882 Ashbrook: "My touched."). therein. found, evidentiary record, genuine belief F.Supp., 894. assume, 1317. deal —not churches purely institutions; process," outweighing Simon 495-496. preferring religions tenets intermixing forbidden. pass "prefer another," Everson 15, 511, 711 (1947), "[i]t true" "happens coincide harmonize religions." McGowan Maryland, 366 420, 442, 1101, 1113, 393 McRae, 297, 319-320, 2671, 2689, 784 "neutral, basis," 452, 837, Clause. Comm'n Rights, 10-17 addition, uniform necessity potentially entangling inquiry belief." Univ., 147, 155 1980) original). Note, Yale L.J. 350 event final months five Negro admitting "religious" rather doubt, previously, extends containing narrowly public-policy exceptions. 693-694, 1121-1122, (1966); (three-judge court), 501(c)(7) (D.D.C.1972) court). Faced rulings, overturned 501(i), conforming prevailing affirmative step just silently Green. Smith 1852, (POWELL, dissenting) (rejecting "that inferred silence, law"). Certainly 1,100-page includes—among countless examples—such Friends Committee, Committee Present Danger, Jehovah's Witnesses Moral Majority Earth Mountain Legal National Right Life Planned Parenthood Federation America, Scientists Engineers Secure Energy, Union Concerned Fund, Cumulative List Organizations Described 221, 376, 518, 670, 677, 694, 795, 880, 1001, 1073 (Rev'd 1981). reflects conscience" [is] identifying largely random tens thousands list, disapproval taxation. Rather, commendable tolerance strongly divergent odds" Government. disparate privilege distinctive feature America's diversity. characteristic peoples lands built essence democratic system." Women Hogan, 3331, 3347, 1090 Sectarian tradition, "have alternative millions young Americans" "often afford wholesome schools." Wolman Walter, 433 229, 262, 2593, 2613, 714 (1977) part, part). Community Television Southern California Gottfried, 459 17, 885, 893, 705 (1983) ("[A]n assume directed agency"); Hampton Mow Sun Wong, 426 88, 1895, 1910, 495 (1976) ("It Commission efficiency service. foreign affairs, treaty negotiations, establishing immigration quotas entry, naturalization policies"); NAACP FPC, 425 662, 1806, 1811, 284 ("The 'public interest' Gas directive [Federal Power] eradicate but, rather, charge orderly production supplies electric energy natural gas reasonable rates"). 234, 253, 282; 9, 40; 852, 103(6), 791, 813; 1932, 209, 193. 1936, 690, 1648, 1674; 447, 481. infringe rights. holding, 599 24. not. facially neutral; absent purpose, established. Davis, 241-244, 2040, 2048-2049, 597

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