Paul L. Caron

Sunday, November 29, 2015

Bob Jones Empowers The IRS To Revoke 501(c)(3) Status Of Private Religious Universities That Discriminate On The Basis Of Gender Or Sexual Orientation

Amy L. Moore (Belmont), Rife with Latent Power: Exploring the Reach of the IRS to Determine Tax-Exempt Status According to Public Policy Rationale in an Era of Judicial Deference, 56 S. Tex. L. Rev. 117  (2014):

Using the case of Bob Jones University v. United States as a springboard, this article contends that the IRS has the legal authority to revoke the 501(c)(3) tax-exempt statuses of any institution that the IRS deems to be in violation of public policy. The first step to such an expansion might be to apply to private, religious universities that practice discrimination in areas other than race (e.g. gender and sexual orientation). This article traces the background and analysis of the Supreme Court decision in Bob Jones and how the Court left the door open for the IRS to make other public policy decisions and also considers how judicial deference and Chevron analysis could facilitate the choices of the IRS to determine public policy and status of exemptions.

Scholarship, Tax | Permalink


So basically, this author thinks the IRS should discriminate against religious institutions based on their religious beliefs. What exactly is the justification for this? Oh yeah, to prevent discrimination.

Posted by: anon | Dec 2, 2015 11:59:25 AM