bob
jones
university
argued
october
decided
may
together
goldsboro
christian
schools
also
certiorari
section
internal
revenue
code
irc
provides
orporations
organized
operated
exclusively
religious
charitable
educational
purposes
entitled
tax
exemption
internal
revenue
service
irs
granted
status
private
schools
independent
racial
admissions
policies
granted
charitable
deductions
contributions
schools
irc
irs
concluded
longer
justify
allowing
status
private
schools
practiced
racial
discrimination
issued
revenue
ruling
providing
private
school
racially
nondiscriminatory
policy
students
charitable
within
concepts
reflected
petitioner
bob
jones
university
permitting
unmarried
negroes
enroll
students
denies
admission
applicants
engaged
interracial
marriage
known
advocate
interracial
marriage
dating
admissions
policy
irs
revoked
university
status
paying
portion
federal
unemployment
taxes
certain
taxable
year
university
filed
refund
action
federal
district
government
counterclaimed
unpaid
taxes
taxable
years
holding
irs
exceeded
powers
revoking
university
status
violated
university
rights
religion
clauses
first
amendment
district
ordered
irs
refund
taxes
paid
rejected
counterclaim
appeals
reversed
petitioner
goldsboro
christian
schools
maintains
racially
discriminatory
admissions
policy
based
upon
interpretation
bible
accepting
part
caucasian
students
irs
determined
goldsboro
organization
described
hence
required
pay
federal
social
security
unemployment
taxes
paying
portion
taxes
certain
years
goldsboro
filed
refund
suit
federal
district
irs
counterclaimed
unpaid
taxes
district
entered
summary
judgment
irs
rejecting
goldsboro
claim
status
also
claim
denial
status
violated
religion
clauses
first
amendment
appeals
affirmed
held
neither
petitioner
qualifies
organization
pp
examination
irc
framework
background
congressional
purposes
reveals
unmistakable
evidence
underlying
relevant
parts
irc
intent
entitlement
tax
exemption
depends
meeting
certain
standards
charity
namely
institution
seeking
status
must
serve
public
purpose
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established
public
policy
thus
warrant
exemption
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must
fall
within
category
specified
section
must
demonstrably
serve
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public
interest
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purpose
must
odds
common
community
conscience
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public
benefit
might
otherwise
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irs
interpretation
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tax
exemption
grant
status
racially
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educational
entities
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may
rationale
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schools
policies
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discrimination
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contrary
public
policy
racially
discriminatory
educational
institutions
viewed
conferring
public
benefit
within
charitable
concept
within
congressional
intent
underlying
pp
irs
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authority
announced
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interpretation
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congress
executive
courts
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since
leave
doubt
irs
reached
correct
conclusion
exercising
authority
pp
government
fundamental
overriding
interest
eradicating
racial
discrimination
education
substantially
outweighs
whatever
burden
denial
tax
benefits
places
petitioners
exercise
religious
beliefs
petitioners
asserted
interests
accommodated
compelling
governmental
interest
less
restrictive
means
available
achieve
governmental
interest
pp
irs
properly
applied
policy
petitioners
goldsboro
admits
maintains
racially
discriminatory
policies
contrary
bob
jones
university
contention
racially
discriminatory
discrimination
basis
racial
affiliation
association
form
racial
discrimination
burger
delivered
opinion
brennan
white
marshall
blackmun
stevens
joined
part
iii
powell
joined
powell
filed
opinion
concurring
part
concurring
judgment
post
rehnquist
filed
dissenting
opinion
post
william
mcnairy
argued
cause
petitioner
briefs
claude
pierce
edward
winslow
john
small
william
bentley
ball
argued
cause
petitioner
briefs
philip
murren
richard
connell
assistant
attorney
general
reynolds
argued
cause
cases
briefs
acting
solicitor
general
wallace
deputy
assistant
attorney
general
cooper
william
coleman
pro
se
invitation
argued
cause
amicus
curiae
urging
affirmance
brief
richard
warmer
donald
bliss
john
stamper
ira
feinberg
eric
fn
briefs
amici
curiae
urging
reversal
filed
earl
trent
john
baker
american
baptist
churches
et
al
william
ellis
center
law
religious
freedom
christian
legal
society
forest
montgomery
national
association
evangelicals
congressman
trent
lott
pro
se
briefs
amici
curiae
urging
affirmance
cases
filed
nadine
strossen
richard
larson
samuel
rabinove
american
civil
liberties
union
et
al
harold
weinberger
lawrence
robbins
justin
finger
jeffrey
sinensky
david
raim
league
john
pickering
william
lake
adam
yarmolinsky
independent
sector
amy
david
carliner
burt
neuborne
harry
inman
international
human
rights
law
group
robert
kapp
walter
smith
joseph
hassett
david
tatel
richard
dinkelspiel
william
robinson
norman
chachkin
frank
parker
lawyers
committee
civil
rights
law
thomas
atkins
harold
flannery
robert
goldstein
national
association
advancement
colored
people
et
al
leon
silverman
linda
blumkin
ann
thomas
marla
simpson
jack
greenberg
naacp
legal
defense
educational
fund
harry
mansfield
national
association
independent
schools
charles
daye
north
carolina
association
black
lawyers
earle
moore
church
christ
lawrence
lewy
pro
se
briefs
amici
curiae
cases
filed
martin
cowan
dennis
rapps
national
jewish
commission
law
public
affairs
laurence
tribe
pro
se
bernard
wolfman
pro
se
chief
justice
burger
delivered
opinion
granted
certiorari
decide
whether
petitioners
nonprofit
private
schools
prescribe
enforce
racially
discriminatory
admissions
standards
basis
religious
doctrine
qualify
organizations
internal
revenue
code
internal
revenue
service
granted
status
private
schools
without
regard
racial
admissions
policies
internal
revenue
code
granted
charitable
deductions
contributions
schools
code
january
district
district
columbia
issued
preliminary
injunction
prohibiting
irs
according
status
private
schools
mississippi
discriminated
admissions
basis
race
green
kennedy
supp
appeal
dism
sub
nom
cannon
green
thereafter
july
irs
concluded
longer
legally
justify
allowing
status
private
schools
practice
racial
discrimination
irs
news
release
july
reprinted
app
time
irs
announced
treat
gifts
schools
charitable
deductions
income
tax
purposes
ibid
letter
dated
november
irs
formally
notified
private
schools
including
involved
litigation
change
policy
applicable
private
schools
levels
education
see
june
district
issued
opinion
merits
mississippi
challenge
green
connally
supp
summarily
aff
sub
nom
coit
green
approved
irs
amended
construction
tax
code
also
held
racially
discriminatory
private
schools
entitled
exemption
donors
entitled
deductions
contributions
schools
permanently
enjoined
commissioner
internal
revenue
approving
status
school
mississippi
publicly
maintain
policy
nondiscrimination
revised
policy
discrimination
formalized
revenue
ruling
cum
bull
courts
internal
revenue
service
long
recognized
statutory
requirement
organized
operated
exclusively
religious
charitable
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purposes
intended
express
basic
common
law
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charity
charitable
trusts
educational
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subject
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purpose
trust
may
illegal
contrary
public
policy
application
irs
construction
provisions
petitioners
two
private
schools
racially
discriminatory
admissions
policies
us
bob
jones
university
bob
jones
university
nonprofit
corporation
located
greenville
purpose
conduct
institution
learning
giving
special
emphasis
christian
religion
ethics
revealed
holy
scriptures
certificate
incorporation
bob
jones
university
greenville
reprinted
app
corporation
operates
school
enrollment
approximately
students
kindergarten
college
graduate
school
bob
jones
university
affiliated
religious
denomination
dedicated
teaching
propagation
fundamentalist
christian
religious
beliefs
religious
educational
institution
teachers
required
devout
christians
courses
university
taught
according
bible
entering
students
screened
religious
beliefs
public
private
conduct
strictly
regulated
standards
promulgated
university
authorities
sponsors
university
genuinely
believe
bible
forbids
interracial
dating
marriage
effectuate
views
negroes
completely
excluded
may
university
accepted
applications
unmarried
negroes
accept
applications
negroes
married
within
race
following
decision
appeals
fourth
circuit
mccrary
runyon
aff
prohibiting
racial
exclusion
private
schools
university
revised
policy
since
may
university
permitted
unmarried
negroes
enroll
disciplinary
rule
prohibits
interracial
dating
marriage
rule
reads
interracial
dating
students
partners
interracial
marriage
expelled
students
members
affiliated
group
organization
holds
one
goals
advocates
interracial
marriage
expelled
students
date
outside
race
expelled
students
espouse
promote
encourage
others
violate
university
dating
rules
regulations
expelled
app
irs
extended
status
bob
jones
university
letter
november
followed
injunction
issued
green
kennedy
supp
dc
irs
formally
notified
university
change
irs
policy
announced
intention
challenge
status
private
schools
practicing
racial
discrimination
admissions
policies
failing
obtain
assurance
tax
exemption
administrative
means
university
instituted
action
seeking
enjoin
irs
revoking
school
status
suit
culminated
bob
jones
university
simon
held
act
internal
revenue
code
prohibited
university
obtaining
judicial
review
way
injunctive
action
assessment
collection
tax
thereafter
april
irs
notified
university
proposed
revocation
status
january
irs
officially
revoked
university
status
effective
december
day
university
formally
notified
change
irs
policy
university
subsequently
filed
returns
federal
unemployment
tax
act
period
december
december
paid
tax
totalling
one
employee
calendar
year
request
refund
denied
university
instituted
present
action
seeking
recover
paid
irs
government
counterclaimed
unpaid
federal
unemployment
taxes
taxable
years
amount
plus
interest
district
district
south
carolina
held
revocation
university
status
exceeded
delegated
powers
irs
improper
irs
rulings
procedures
violated
university
rights
religion
clauses
first
amendment
supp
accordingly
ordered
irs
pay
university
refund
claimed
rejected
irs
counterclaim
appeals
fourth
circuit
divided
opinion
reversed
citing
green
connally
supp
dc
approval
appeals
concluded
must
read
background
charitable
trust
law
eligible
exemption
section
institution
must
charitable
sense
therefore
must
contrary
public
policy
view
bob
jones
university
meet
requirement
since
racial
policies
violated
clearly
defined
public
policy
rooted
constitution
condemning
racial
discrimination
specifically
government
policy
subsidizing
racial
discrimination
education
public
private
held
irs
acted
within
statutory
authority
revoking
university
status
finally
appeals
rejected
petitioner
arguments
revocation
tax
exemption
violated
free
exercise
establishment
clauses
first
amendment
case
remanded
district
instructions
dismiss
university
claim
refund
reinstate
irs
counterclaim
goldsboro
christian
schools
goldsboro
christian
schools
nonprofit
corporation
located
goldsboro
like
bob
jones
university
established
conduct
institution
institutions
learning
giving
special
emphasis
christian
religion
ethics
revealed
holy
scriptures
articles
incorporation
see
complaint
reprinted
app
pp
school
offers
classes
kindergarten
high
school
since
least
satisfied
state
north
carolina
requirements
secular
education
private
schools
school
requires
high
school
students
take
courses
begins
class
prayer
since
incorporation
goldsboro
christian
schools
maintained
racially
discriminatory
admissions
policy
based
upon
interpretation
bible
goldsboro
part
accepted
caucasians
occasion
however
school
accepted
children
racially
mixed
marriages
one
parents
caucasian
goldsboro
never
received
determination
irs
organization
entitled
tax
exemption
upon
audit
goldsboro
records
years
irs
determined
goldsboro
organization
described
therefore
required
pay
taxes
federal
insurance
contribution
act
federal
unemployment
tax
act
goldsboro
paid
irs
withholding
social
security
unemployment
taxes
respect
one
employee
years
thereafter
goldsboro
filed
suit
seeking
refund
payment
claiming
school
improperly
denied
exempt
status
irs
counterclaimed
unpaid
social
security
unemployment
taxes
years
including
interest
penalties
district
eastern
district
north
carolina
decided
action
summary
judgment
supp
addressing
motions
summary
judgment
assumed
goldsboro
racially
discriminatory
admissions
policy
based
upon
sincerely
held
religious
belief
nevertheless
rejected
goldsboro
claim
status
finding
private
schools
maintaining
racially
discriminatory
admissions
policies
violate
clearly
declared
federal
policy
therefore
must
denied
federal
tax
benefits
flowing
qualification
section
also
rejected
goldsboro
arguments
denial
status
violated
free
exercise
establishment
clauses
first
amendment
accordingly
entered
summary
judgment
irs
counterclaim
appeals
fourth
circuit
affirmed
per
curiam
found
identity
present
purposes
goldsboro
case
bob
jones
university
case
decided
shortly
another
panel
affirmed
reasons
set
forth
bob
jones
university
granted
certiorari
cases
affirm
ii
revenue
ruling
irs
formalized
policy
first
announced
embrace
charity
concept
view
qualify
tax
exemption
pursuant
institution
must
show
first
falls
within
one
eight
categories
expressly
set
forth
section
second
activity
contrary
settled
public
policy
section
provides
orporations
organized
operated
exclusively
religious
charitable
educational
purposes
entitled
tax
exemption
petitioners
argue
plain
language
statute
guarantees
status
emphasize
absence
language
statute
expressly
requiring
exempt
organizations
charitable
sense
contend
disjunctive
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categories
precludes
reading
instead
argue
institution
falls
within
one
specified
categories
automatically
entitled
exemption
without
regard
whether
also
qualifies
charitable
appeals
rejected
contention
concluded
petitioners
interpretation
statute
tears
section
roots
canon
statutory
construction
go
beyond
literal
language
statute
reliance
language
defeat
plain
purpose
statute
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words
used
clause
taken
literally
construed
without
regard
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view
seem
sanction
claim
plaintiff
mode
expounding
statute
never
adopted
enlightened
tribunal
evident
many
cases
defeat
object
legislature
intended
accomplish
well
settled
interpreting
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look
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words
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connection
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statute
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policy
law
brown
duchesne
emphasis
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contains
list
organizations
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identical
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organizations
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term
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simply
makes
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history
tell
us
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congress
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provide
tax
benefits
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encourage
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institutions
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purpose
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public
institutions
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tax
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certain
institutions
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particular
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origins
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century
ago
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american
law
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policy
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ould
washington
hospital
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emphasis
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charity
legal
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activity
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public
policy
longer
doubt
racial
discrimination
education
violates
deeply
widely
accepted
views
elementary
justice
prior
public
education
many
places
still
conducted
pall
plessy
ferguson
racial
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secondary
education
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parts
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segregation
fourteenth
amendment
reams
wilson
eds
decision
brown
board
education
signalled
end
era
past
quarter
century
every
pronouncement
myriad
acts
congress
executive
orders
attest
firm
national
policy
prohibit
racial
segregation
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public
education
unbroken
line
cases
following
brown
board
education
establishes
beyond
doubt
view
racial
discrimination
education
violates
fundamental
national
public
policy
well
rights
individuals
right
student
segregated
racial
grounds
schools
indeed
fundamental
pervasive
embraced
concept
due
process
law
cooper
aaron
private
school
even
one
discriminates
fulfills
important
educational
function
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legitimate
educational
function
isolated
discriminatory
practices
iscriminatory
treatment
exerts
pervasive
influence
entire
educational
process
emphasis
added
congress
titles
iv
vi
civil
rights
act
pub
stat
clearly
expressed
agreement
racial
discrimination
education
violates
fundamental
public
policy
sections
act
numerous
enactments
since
testify
public
policy
racial
discrimination
see
voting
rights
act
pub
stat
et
seq
ed
supp
title
viii
civil
rights
act
pub
stat
et
seq
ed
supp
emergency
school
aid
act
pub
stat
repealed
effective
replaced
similar
provisions
emergency
school
aid
act
pub
stat
supp
executive
branch
consistently
placed
support
behind
eradication
racial
discrimination
several
years
decision
brown
board
education
supra
president
truman
issued
executive
orders
prohibiting
racial
discrimination
federal
employment
decisions
exec
order
cfr
comp
classifications
selective
service
exec
order
cfr
president
eisenhower
employed
military
forces
ensure
compliance
federal
standards
school
desegregation
programs
exec
order
cfr
president
kennedy
announced
granting
federal
assistance
housing
related
facilities
americans
excluded
race
color
creed
national
origin
unfair
unjust
inconsistent
public
policy
manifested
constitution
laws
exec
order
cfr
social
political
issues
history
vigorously
debated
extensively
ventilated
issue
racial
discrimination
particularly
education
given
stress
anguish
history
efforts
escape
shackles
separate
equal
doctrine
plessy
ferguson
said
educational
institutions
whatever
reasons
practice
racial
discrimination
institutions
exercising
beneficial
stabilizing
influences
community
life
walz
tax
encouraged
taxpayers
share
support
way
special
tax
status
thus
question
interpretation
announced
irs
correct
may
seen
belated
undermine
soundness
wholly
incompatible
concepts
underlying
tax
exemption
grant
benefit
status
racially
discriminatory
educational
entities
exer
pervasive
influence
entire
educational
process
norwood
harrison
supra
whatever
may
rationale
private
schools
policies
however
sincere
rationale
may
racial
discrimination
education
contrary
public
policy
racially
discriminatory
educational
institutions
viewed
conferring
public
benefit
within
charitable
concept
discussed
earlier
within
congressional
intent
underlying
petitioners
contend
regardless
whether
irs
properly
concluded
racially
discriminatory
private
schools
violate
public
policy
congress
alter
scope
petitioners
accordingly
argue
irs
overstepped
lawful
bounds
issuing
rulings
yet
ever
since
inception
tax
code
congress
seen
fit
vest
administering
tax
laws
broad
authority
interpret
laws
area
complex
tax
system
agency
congress
vests
administrative
responsibility
must
able
exercise
authority
meet
changing
conditions
new
problems
indeed
early
congress
expressly
authorized
commissioner
make
needful
rules
regulations
enforcement
tax
laws
revenue
act
ch
stat
provision
essential
efficient
fair
administration
tax
laws
appeared
tax
codes
ever
since
see
long
recognized
primary
authority
irs
predecessors
construing
internal
revenue
code
see
commissioner
portland
cement
utah
correll
boske
comingore
congress
source
irs
authority
modify
irs
rulings
considers
improper
courts
exercise
review
irs
actions
first
instance
however
responsibility
construing
code
falls
irs
since
congress
expected
anticipate
every
conceivable
problem
arise
carry
oversight
relies
administrators
courts
implement
legislative
administrators
like
judges
oath
congress
identified
categories
traditionally
exempt
institutions
specified
certain
additional
requirements
tax
exemption
yet
need
continuing
interpretation
statutes
unavoidable
years
irs
predecessors
constantly
called
upon
interpret
comparable
provisions
referred
consistently
principles
charitable
trust
law
treas
regs
art
example
irs
predecessor
denied
charitable
exemptions
basis
proscribed
political
activity
congress
added
conduct
disqualifying
element
instances
irs
denied
charitable
exemptions
otherwise
qualified
entities
served
limited
class
people
thus
provide
truly
public
benefit
test
see
crellin
commissioner
james
sprunt
benevolent
trust
commissioner
see
also
treas
reg
ii
years
issuance
rulings
challenged
cases
irs
also
ruled
contributions
community
recreational
facilities
deductible
facilities
entitled
status
unless
facilities
open
racially
nondiscriminatory
basis
see
rev
rul
cum
bull
rulings
reflect
commissioner
continuing
duty
interpret
apply
internal
revenue
code
see
also
textile
mills
securities
commissioner
guided
course
code
irs
responsibility
first
instance
determine
whether
particular
entity
charitable
purposes
turn
may
necessitate
later
determinations
whether
given
activities
violate
public
policy
entities
involved
deemed
provide
public
benefit
worthy
charitable
status
emphasize
however
sensitive
determinations
made
doubt
organization
activities
violate
fundamental
public
policy
record
us
doubt
national
policy
irs
first
issued
ruling
challenged
position
three
branches
federal
government
unmistakably
clear
correctness
commissioner
conclusion
racially
discriminatory
private
school
charitable
within
common
law
concepts
reflected
code
rev
rul
cum
wholly
consistent
congress
executive
courts
repeatedly
declared
indeed
anomalous
executive
legislative
judicial
branches
reach
conclusions
add
firm
public
policy
racial
discrimination
time
irs
blissfully
ignore
three
branches
federal
government
declared
clearly
educational
institution
engaging
practices
affirmatively
odds
declared
position
whole
government
seen
exercising
beneficial
stabilizing
influenc
community
life
walz
tax
charitable
within
meaning
therefore
hold
irs
exceed
authority
announced
interpretation
actions
congress
since
leave
doubt
irs
reached
correct
conclusion
exercising
authority
course
unknown
independent
agencies
executive
branch
misconstrue
intent
statute
congress
often
correct
misconceptions
courts
done
yet
dozen
years
congress
made
aware
acutely
aware
irs
rulings
noted
earlier
issues
subject
vigorous
widespread
debate
discussion
congress
related
racial
segregation
education
sincere
adherents
advocating
contrary
views
ventilated
subject
well
three
decades
failure
congress
modify
irs
rulings
congress
studies
public
discourse
constantly
reminded
congress
awareness
denial
status
racially
discriminatory
schools
enacting
related
legislation
make
unusually
strong
case
legislative
acquiescence
ratification
implication
rulings
ordinarily
quite
appropriately
courts
slow
attribute
significance
failure
congress
act
particular
legislation
see
aaron
sec
observed
unsuccessful
attempts
legislation
best
guides
legislative
intent
red
lion
broadcasting
fcc
however
ordinary
claim
legislative
acquiescence
one
month
irs
announced
position
congress
held
first
hearings
precise
issue
equal
educational
opportunity
hearings
senate
select
committee
equal
educational
opportunity
exhaustive
hearings
held
issue
various
times
since
include
hearings
february
granted
review
case
administration
change
federal
policy
regarding
tax
status
racially
discriminatory
private
schools
hearing
house
committee
ways
means
sess
nonaction
congress
often
useful
guide
nonaction
significant
past
years
fewer
bills
introduced
overturn
irs
interpretation
one
bills
emerged
committee
although
congress
enacted
numerous
amendments
period
including
amendment
tax
reform
act
pub
stat
hardly
conceivable
congress
setting
member
congress
abundantly
aware
going
view
prolonged
acute
awareness
important
issue
congress
failure
act
bills
proposed
subject
provides
added
support
concluding
congress
acquiesced
irs
rulings
see
merrill
lynch
pierce
fenner
smith
curran
haig
agee
herman
maclean
huddleston
rutherford
evidence
congressional
approval
policy
embodied
revenue
ruling
goes
well
beyond
failure
congress
act
legislative
proposals
congress
affirmatively
manifested
acquiescence
irs
policy
enacted
present
code
act
pub
stat
provision
denies
status
social
clubs
whose
charters
policy
statements
provide
discrimination
person
basis
race
color
religion
house
senate
committee
reports
bill
articulated
national
policy
granting
tax
exemptions
racially
discriminatory
private
clubs
even
significant
fact
reports
focus
affirmance
green
connally
supp
dc
established
discrimination
account
race
inconsistent
educational
institution
status
supra
supra
emphasis
added
references
congressional
committee
reports
enactment
denying
tax
exemptions
racially
discriminatory
private
social
clubs
read
indicating
approval
standards
applied
racially
discriminatory
private
schools
irs
subsequent
specifically
revenue
ruling
iii
petitioners
contend
even
commissioner
policy
valid
nonreligious
private
schools
policy
constitutionally
applied
schools
engage
racial
discrimination
basis
sincerely
held
religious
beliefs
schools
argued
irs
construction
violates
free
exercise
rights
religion
clauses
first
amendment
contention
presents
claims
heretofore
considered
precisely
context
long
held
free
exercise
clause
first
amendment
absolute
prohibition
governmental
regulation
religious
beliefs
wisconsin
yoder
sherbert
verner
cantwell
connecticut
interpreted
moreover
free
exercise
clause
provides
substantial
protection
lawful
conduct
grounded
religious
belief
see
wisconsin
yoder
supra
thomas
review
board
indiana
employment
security
sherbert
verner
supra
however
ot
burdens
religion
unconstitutional
state
may
justify
limitation
religious
liberty
showing
essential
accomplish
overriding
governmental
interest
lee
see
mcdaniel
paty
wisconsin
yoder
supra
gillette
occasion
found
certain
governmental
interests
compelling
allow
even
regulations
prohibiting
religiously
based
conduct
prince
massachusetts
example
held
neutrally
cast
child
labor
laws
prohibiting
sale
printed
materials
public
streets
applied
prohibit
children
dispensing
religious
literature
found
constitutional
infirmity
excluding
jehovah
witness
children
children
may
see
also
reynolds
lee
supra
gillette
supra
denial
tax
benefits
inevitably
substantial
impact
operation
private
religious
schools
prevent
schools
observing
religious
tenets
governmental
interest
stake
compelling
discussed
part
supra
government
fundamental
overriding
interest
eradicating
racial
discrimination
education
discrimination
prevailed
official
approval
first
years
nation
constitutional
history
governmental
interest
substantially
outweighs
whatever
burden
denial
tax
benefits
places
petitioners
exercise
religious
beliefs
interests
asserted
petitioners
accommodated
compelling
governmental
interest
see
lee
supra
less
restrictive
means
see
thomas
review
board
indiana
employment
security
supra
available
achieve
governmental
interest
iv
remaining
issue
whether
irs
properly
applied
policy
petitioners
petitioner
goldsboro
christian
schools
admits
maintain
racially
discriminatory
policies
brief
petitioner
seeks
justify
policies
grounds
fully
discussed
irs
properly
denied
status
goldsboro
christian
schools
petitioner
bob
jones
university
however
contends
racially
discriminatory
emphasizes
allows
races
enroll
subject
restrictions
conduct
students
including
prohibitions
association
men
women
different
races
interracial
marriage
although
ban
intermarriage
interracial
dating
applies
races
decisions
firmly
establish
discrimination
basis
racial
affiliation
association
form
racial
discrimination
see
loving
virginia
mclaughlin
florida
tillman
recreation
therefore
find
irs
properly
applied
revenue
ruling
bob
jones
university
judgments
appeals
accordingly
affirmed
footnotes
section
allows
deductions
certain
charitable
contributions
section
includes
within
definition
charitable
contribution
contribution
gift
use
corporation
organized
operated
exclusively
religious
charitable
scientific
literary
educational
purposes
revenue
ruling
cum
bull
defined
racially
nondiscriminatory
policy
students
meaning
school
admits
students
race
rights
privileges
programs
activities
generally
accorded
made
available
students
school
school
discriminate
basis
race
administration
educational
policies
admissions
policies
scholarship
loan
programs
athletic
programs
bob
jones
university
founded
florida
moved
greenville
incorporated
eleemosynary
institution
south
carolina
since
beginning
bob
jones
university
instituted
exception
rule
allowing
applications
unmarried
negroes
members
university
staff
four
years
according
interpretation
espoused
goldsboro
race
determined
descendance
one
noah
three
sons
ham
shem
japheth
based
interpretation
orientals
negroes
hamitic
hebrews
shemitic
caucasians
japhethitic
cultural
biological
mixing
races
regarded
violation
god
command
app
pp
goldsboro
also
asserted
obliged
pay
taxes
lodging
furnished
teachers
ask
review
rejection
claim
stipulation
irs
agreed
abate
assessment
reflect
fact
irs
begin
enforcing
policy
denying
status
racially
discriminatory
private
schools
november
result
amount
counterclaim
reduced
granted
certiorari
government
filed
motion
dismiss
informing
department
treasury
intended
revoke
revenue
ruling
pertinent
rulings
recognize
exemptions
petitioners
government
suggested
actions
therefore
moot
ruled
motion
however
appeals
district
columbia
circuit
enjoined
government
granting
status
school
discriminates
basis
race
wright
regan
per
curiam
order
thereafter
government
informed
revoke
revenue
rulings
withdrew
request
actions
dismissed
moot
government
continues
assert
irs
lacked
authority
promulgate
revenue
ruling
defend
aspect
rulings
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originally
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war
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ch
stat
whereas
predecessor
dates
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income
tax
law
act
ch
stat
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infra
minor
differences
lists
organizations
two
sections
see
generally
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development
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basic
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sections
respects
identical
commissioner
courts
consistently
applied
many
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mertens
law
federal
income
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bittker
stone
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ed
extent
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harris
commissioner
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quite
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congress
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employ
tax
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eight
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institutions
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statute
indeed
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nature
irs
properly
considered
principles
charitable
trust
law
determining
whether
institutions
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may
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purposes
entitlement
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history
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various
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tax
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reveal
congress
guided
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law
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trusts
see
simon
status
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schools
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rev
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simon
congress
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much
house
report
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stated
exemption
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used
law
trusts
hundreds
years
need
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draftsmen
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cong
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tank
truck
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racially
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educational
institutions
regarded
public
policy
yet
contemporary
standards
must
considered
determining
whether
given
activities
provide
public
benefit
entitled
charitable
tax
exemption
walz
tax
observed
qualification
tax
exemption
perpetual
immutable
groups
lose
status
activities
take
outside
classification
new
entities
come
qualify
exemption
charitable
trust
law
also
makes
clear
definition
charity
depends
upon
contemporary
standards
see
restatement
second
trusts
comment
bogert
scott
view
conclusion
racially
discriminatory
private
schools
violate
fundamental
public
policy
deemed
confer
benefit
public
need
decide
whether
organization
providing
public
benefit
otherwise
meeting
requirements
nevertheless
denied
status
certain
activities
violated
law
public
policy
present
case
irs
issued
rulings
denying
exemptions
racially
discriminatory
schools
district
issued
preliminary
injunction
see
supra
justice
powell
misreads
opinion
suggests
implies
internal
revenue
service
invested
authority
decide
public
policies
sufficiently
fundamental
require
denial
tax
exemptions
post
opinion
warrant
interpretation
justice
powell
concedes
national
policy
sufficiently
fundamental
constitute
overriding
limitation
availability
status
policy
racial
discrimination
education
post
since
policy
sufficiently
clear
warrant
justice
powell
concession
support
finding
longstanding
congressional
acquiescence
apparent
concerns
opinion
unfounded
many
amici
curiae
including
amicus
william
coleman
appointed
argue
denial
status
racially
discriminatory
schools
independently
required
equal
protection
component
fifth
amendment
light
resolution
litigation
reach
issue
see
clark
nlrb
catholic
bishop
chicago
sess
sess
sess
sess
sess
sess
sess
sess
sess
sess
sess
sess
sess
prior
introduction
legislation
district
held
segregated
social
clubs
entitled
tax
exemptions
mcglotten
connally
supp
dc
section
enacted
primarily
response
decision
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pp
reliance
placed
scattered
statements
floor
debate
congressmen
critical
irs
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see
brief
petitioner
pp
views
prevail
several
congressmen
expressing
individual
views
argued
irs
authority
take
action
question
hardly
balance
overwhelming
evidence
congressional
awareness
acquiescence
irs
rulings
petitioners
also
argue
ashbrook
dornan
amendments
treasury
postal
service
general
government
appropriations
act
pub
stat
reflect
congressional
opposition
irs
policy
formalized
revenue
ruling
amendments
however
directly
concerned
limiting
aggressive
enforcement
procedures
proposed
irs
preventing
adoption
stringent
substantive
standards
ashbrook
amendment
act
applies
procedures
guidelines
measures
adopted
august
thus
way
affects
status
revenue
ruling
fact
congressman
dornan
congressman
ashbrook
explicitly
stated
amendments
effect
prior
irs
policy
including
revenue
ruling
see
cong
rec
cong
dornan
amendment
affect
existing
irs
rules
irs
used
revoke
tax
exemptions
white
segregated
academies
revenue
ruling
cong
ashbrook
amendment
clearly
indicates
face
regulations
existence
august
touched
amendments
therefore
indicate
congressional
rejection
revenue
ruling
standards
contained
therein
district
found
basis
full
evidentiary
record
challenged
practices
petitioner
bob
jones
university
based
genuine
belief
bible
forbids
interracial
dating
marriage
assume
district
true
respect
petitioner
goldsboro
christian
schools
see
deal
religious
schools
churches
purely
religious
institutions
governmental
interest
denying
public
support
racial
discrimination
education
noted
earlier
racially
discriminatory
schools
exer
pervasive
influence
entire
educational
process
outweighing
public
benefit
might
otherwise
provide
norwood
harrison
see
generally
simon
bob
jones
university
also
contends
denial
tax
exemption
violates
establishment
clause
preferring
religions
whose
tenets
require
racial
discrimination
believe
racial
intermixing
forbidden
well
settled
neither
state
federal
government
may
pass
laws
prefer
one
religion
another
everson
board
education
equally
true
regulation
violate
establishment
clause
merely
happens
coincide
harmonize
tenets
religions
mcgowan
maryland
see
harris
mcrae
irs
policy
issue
founded
neutral
secular
basis
gillette
violate
establishment
clause
see
generally
civil
rights
discriminatory
religious
schools
tax
exempt
status
addition
appeals
noted
uniform
application
rule
religiously
operated
schools
avoids
necessity
potentially
entangling
inquiry
whether
racially
restrictive
practice
result
sincere
religious
belief
emphasis
original
cf
nlrb
catholic
bishop
chicago
see
generally
note
yale
argument
event
apply
final
eight
months
five
tax
years
issue
case
prior
may
bob
jones
university
admissions
policy
racially
discriminatory
face
since
university
excluded
unmarried
negro
students
admitting
unmarried
caucasians
bob
jones
university
also
argues
irs
policy
apply
entitled
exemption
religious
organization
rather
educational
institution
record
case
leaves
doubt
however
bob
jones
university
educational
institution
religious
institution
discussed
previously
irs
policy
properly
extends
private
schools
including
religious
schools
see
supra
irs
policy
thus
properly
applied
bob
jones
university
justice
powell
concurring
part
concurring
judgment
join
judgment
along
part
iii
opinion
holding
denial
tax
exemptions
petitioners
violate
first
amendment
write
separately
troubled
broader
implications
opinion
respect
authority
internal
revenue
service
irs
construction
internal
revenue
code
federal
taxes
imposed
organizations
operated
exclusively
religious
charitable
scientific
testing
public
safety
literary
educational
purposes
code
also
permits
tax
deduction
contributions
made
organizations
clear
petitioners
organizations
incorporated
educational
purposes
fall
within
language
statute
also
clear
language
mandate
refusal
status
private
school
maintains
racially
discriminatory
admissions
policy
accordingly
force
justice
rehnquist
argument
construed
setting
forth
criteria
congress
established
qualification
organization
see
post
rehnquist
dissenting
indeed
writing
prior
history
detailed
opinion
well
construction
adopt
decade
acceptance
persuasive
circumstances
cases
conclude
sufficient
reasons
accepting
irs
construction
code
proscribing
tax
exemptions
schools
discriminate
basis
race
matter
policy
say
construction
code
adopted
irs
upheld
appeals
without
logical
support
statutory
terms
plausible
instances
organization
seeking
tax
exemption
might
act
manner
clearly
contrary
purposes
laws
deemed
serve
enumerated
statutory
purposes
notes
national
policy
sufficiently
fundamental
constitute
overriding
limitation
availability
status
policy
racial
discrimination
education
see
ante
finally
critical
importance
subsequent
actions
congress
present
unusually
strong
case
legislative
acquiescence
ratification
implication
irs
rulings
respect
racially
discriminatory
schools
ante
particular
congress
enactment
strong
evidence
agreement
particular
irs
rulings
ii
therefore
concur
judgment
status
available
private
schools
concededly
racially
discriminatory
agree
however
general
explanation
justifications
tax
exemptions
provided
charitable
organizations
charitable
exemptions
justified
basis
exempt
entity
confers
public
benefit
benefit
society
community
may
choose
able
provide
supplements
advances
work
public
institutions
already
supported
tax
revenues
history
buttresses
logic
make
clear
warrant
exemption
institution
must
fall
within
category
specified
section
must
demonstrably
serve
harmony
public
interest
institution
purpose
must
odds
common
community
conscience
undermine
public
benefit
might
otherwise
conferred
ante
footnotes
omitted
respect
unconvinced
critical
question
determining
status
whether
individual
organization
provides
clear
public
benefit
defined
organizations
filed
returns
internal
revenue
service
exempt
master
file
find
impossible
believe
even
organizations
prove
demonstrably
serve
harmony
public
interest
beneficial
stabilizing
influences
community
life
prepared
say
petitioners
racially
discriminatory
policies
necessarily
contribute
nothing
benefit
community
clear
substantially
secular
character
curricula
degrees
offered
petitioners
provide
educational
benefits
even
troubling
element
conformity
appears
inform
analysis
asserts
exempt
organization
must
demonstrably
serve
harmony
public
interest
must
purpose
comports
common
community
conscience
must
act
manner
affirmatively
odds
declared
position
whole
government
taken
together
passages
suggest
primary
function
organization
act
behalf
government
carrying
governmentally
approved
policies
opinion
view
ignores
important
role
played
tax
exemptions
encouraging
diverse
indeed
often
sharply
conflicting
activities
viewpoints
justice
brennan
observed
private
nonprofit
groups
receive
tax
exemptions
group
contributes
diversity
association
viewpoint
enterprise
essential
vigorous
pluralistic
society
walz
supra
concurring
opinion
far
representing
effort
reinforce
perceived
common
community
conscience
provision
tax
exemptions
nonprofit
groups
one
indispensable
means
limiting
influence
governmental
orthodoxy
important
areas
community
life
given
importance
tradition
pluralism
interest
preserving
area
untrammeled
choice
private
philanthropy
great
jackson
statler
foundation
friendly
dissenting
denial
reconsideration
en
banc
suggest
considerations
always
dispositive
congress
course
may
find
organizations
warrant
status
cases
agree
congress
determined
policy
racial
discrimination
education
override
countervailing
interest
permitting
unorthodox
private
behavior
emphasize
however
balancing
substantial
interests
congress
perform
unwilling
join
suggestion
internal
revenue
service
invested
authority
decide
public
policies
sufficiently
fundamental
require
denial
tax
exemptions
business
administer
laws
designed
produce
revenue
government
promote
public
policy
former
irs
commissioner
kurtz
noted
questions
concerning
religion
civil
rights
far
afield
typical
tasks
tax
administrators
determining
taxable
income
kurtz
difficult
definitional
problems
tax
administration
religion
race
catholic
lawyer
often
expressed
concern
scope
agency
authorization
limited
areas
agency
fairly
may
said
expertise
concern
applies
special
force
asserted
administrative
power
one
determine
scope
public
policy
justice
blackmun
noted
philanthropic
organization
concerned
appears
little
circumscribe
almost
unfettered
power
commissioner
may
well
long
one
subscribes
particular
brand
social
policy
commissioner
happens
advocating
time
application
tax
laws
operate
fickle
fashion
surely
social
policy
first
instance
matter
legislative
concern
commissioner
americans
dissenting
opinion
iii
decision
upholds
irs
revenue
ruling
thus
resolves
question
whether
status
available
private
schools
openly
maintain
racially
discriminatory
admissions
policies
longer
justification
congress
hesitate
apparently
articulating
codifying
desired
policy
tax
exemptions
discriminatory
organizations
many
questions
remain
whether
organizations
violate
policies
receive
status
legislative
policy
choices
appropriate
leave
irs
cutting
edge
developing
national
policy
kurtz
supra
contours
public
policy
determined
congress
judges
irs
note
construed
provisions
code
containing
narrowly
defined
exceptions
see
commissioner
tellier
tank
truck
rentals
commissioner
district
district
columbia
green
connally
supp
summarily
aff
sub
nom
coit
green
held
racially
discriminatory
private
schools
entitled
status
district
however
later
ruled
racially
segregated
social
clubs
receive
tax
exemptions
code
see
mcglotten
connally
supp
faced
two
important
rulings
congress
expressly
overturned
relevant
portion
mcglotten
enacting
thus
conforming
policy
respect
social
clubs
prevailing
policy
respect
private
schools
affirmative
step
persuasive
indication
congress
silently
acquiesced
result
green
cf
merrill
lynch
pierce
fenner
smith
curran
powell
dissenting
rejecting
theory
congressional
intent
inferred
silence
legislative
inaction
achieve
force
law
certainly
applied
manner
suggested
analysis
list
exempt
organizations
includes
among
countless
examples
organizations
american
friends
service
committee
committee
present
danger
jehovahs
witnesses
moral
majority
foundation
friends
earth
foundation
mountain
legal
foundation
national
right
life
educational
foundation
planned
parenthood
federation
america
scientists
engineers
secure
energy
union
concerned
scientists
fund
see
internal
revenue
service
cumulative
list
organizations
described
section
internal
revenue
code
pp
revised
difficult
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conscience
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interest
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largely
taken
random
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thousands
list
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commendable
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views
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views
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time
time
odds
position
government
consistently
recognized
disparate
groups
entitled
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exemption
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feature
america
tradition
respect
diversity
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numerous
lands
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democratic
system
mississippi
university
women
hogan
powell
dissenting
sectarian
schools
make
important
contribution
tradition
provided
educational
alternative
millions
young
americans
often
afford
wholesome
competition
public
schools
wolman
walter
powell
concurring
part
concurring
judgment
part
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part
see
community
television
southern
california
gottfried
agency
general
duty
enforce
public
interest
require
assume
responsibility
enforcing
legislation
directed
agency
hampton
mow
sun
wong
business
civil
service
commission
adopt
enforce
regulations
best
promote
efficiency
federal
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service
agency
responsibility
foreign
affairs
treaty
negotiations
establishing
immigration
quotas
conditions
entry
naturalization
policies
naacp
fpc
use
words
public
interest
gas
power
acts
directive
federal
power
commission
seek
eradicate
discrimination
rather
charge
promote
orderly
production
supplies
electric
energy
natural
gas
reasonable
rates
justice
rehnquist
dissenting
points
strong
national
policy
country
racial
discrimination
extent
congress
furtherance
policy
deny
status
educational
institutions
promote
racial
discrimination
readily
agree
unlike
convinced
congress
simply
failed
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action
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regardless
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failure
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constitutionally
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act
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quite
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avoids
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accident
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language
supports
result
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section
provides
status
corporations
community
chest
fund
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testing
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purposes
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international
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children
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earnings
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shareholder
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legislation
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provided
subsection
participate
intervene
including
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campaign
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seeks
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loan
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