Bob Jones University v. United States

Bob Jones University v. United States
Argued October 12, 1982
Decided May 24, 1983
Full case nameBob Jones University v. United States
Citations461 U.S. 574 (more)
103 S. Ct. 2017; 76 L. Ed. 2d 157; 1983 U.S. LEXIS 36; 51 U.S.L.W. 4593; 83-1 U.S. Tax Cas. (CCH) ¶ 9366; 52 A.F.T.R.2d (RIA) 5001
Case history
PriorCertiorari to the United States Court of Appeals for the Fourth Circuit
Holding
"Neither petitioner qualifies as a tax-exempt organization...[i]t would be wholly incompatible with the concepts underlying tax exemption to grant tax-exempt status to racially discriminatory private educational entities. Whatever may be the rationale for such private schools' policies, racial discrimination in education is contrary to public policy. Racially discriminatory educational institutions cannot be viewed as conferring a public benefit within the above 'charitable' concept or within the congressional intent underlying 501(c)(3)."[1]
Court membership
Chief Justice
Warren E. Burger
Associate Justices
William J. Brennan Jr. · Byron White
Thurgood Marshall · Harry Blackmun
Lewis F. Powell Jr. · William Rehnquist
John P. Stevens · Sandra Day O'Connor
Case opinions
MajorityBurger, joined by Brennan, White, Marshall, Blackmun, Stevens, O'Connor; Powell (Part III)
ConcurrencePowell (in part)
DissentRehnquist
Laws applied
26 U.S.C. § 170, § 501(c)(3)
This case overturned a previous ruling or rulings
Plessy v. Ferguson (1896)[a]

Bob Jones University v. United States, 461 U.S. 574 (1983), was a decision by the United States Supreme Court holding that the religion clauses of the First Amendment did not prohibit the Internal Revenue Service from revoking the tax exempt status of a religious university whose practices are contrary to a compelling government public policy, such as eradicating racial discrimination.

  1. ^ "Full text of the opinion". Findlaw.com.
  2. ^ "Table of Supreme Court Decisions Overruled by Subsequent Decisions". constitution.congress.gov. Retrieved July 9, 2022.


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