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- Title
ANTIDISCRIMINATION AND TAX EXEMPTION.
- Authors
Zhang, Alex
- Abstract
The Supreme Court held, in Bob Jones University v. United States, that violations of fundamental public policyincluding race discrimination in education-disqualify an en tityfor tax exemption. The holding of the case was broad, and its results cohered with the ideals of progressive society: the government ought not to subsidize discrimination, particularly of marginalized groups. But almost Jour decades later, the decision has never realized its antidiscriminatory potential. The Internal Revenue Service (IRS) has limited implementation to the narrowestfacts of the case. The scholarly literature has notformulated a systematic account of how to enforce the Bob Jones regime, in light of the expansion Qf antidiscrimination protections and the Court's reasoning that is deeply rooted in common-law charity. At the same time, tax-exempt entities engage in a smattering of discriminatory activities, often with impunity. This Article argues for extending Bob Jones enforcement to antidiscrimination on the basis of all protected traits. It Jirst shows, through an examination of IRS written determinations, the inadequate scope of implementation: the agency has limited denials Qf tax exemption to racially discriminatory schools. Second, it contends that the goals Qf antidiscrimination and common-law charity coincide. Both aim to ameliorate inequality byfacilitating the entry of marginalized populations into the labor market. 771£s af/inityfurtherjustifies the Court's holding that tax exemption requires conformity to the requirements of charity and established public poticy. 'Third, the Article ofters implementation strategies to minimize backlash, and paues a path toward an administrative model of antidiscrimination enforcement. As the Biden Administration continues to implement Bostock in its efforts to strengthen the federal antidiscrimination regime, Bob Jones could serve as a potent mechanism Of advancing civil-rights enforcement.
- Subjects
TAX exemption; JONES, Bobby, 1902-1971; UNITED States. Internal Revenue Service; PRESIDENTIAL administrations; BOB Jones University; CHARITIES; RACE discrimination; APPELLATE courts; LABOR market
- Publication
Cornell Law Review, 2022, Vol 107, Issue 5, p1381
- ISSN
0010-8847
- Publication type
Article