Administration's Change in Federal Policy Regarding the Tax Status of Racially Discriminatory Private Schools: Hearing Before the Committee on Ways and Means, House of Representatives, Ninety-seventh Congress, Second Session, February 4, 1982U.S. Government Printing Office, 1982 - 703 pages |
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Page 2
... public policy implications . The Administration apparently is now taking the position that a private school is entitled to tax - exempt status whether or not it follows racially discriminatory practices . This action is an attempt to ...
... public policy implications . The Administration apparently is now taking the position that a private school is entitled to tax - exempt status whether or not it follows racially discriminatory practices . This action is an attempt to ...
Page 3
... public policy enacted in federal statutes such as Section 601 of the Civil Rights Act of 1964 . To effectuate this policy regarding tax exemptions for private schools , the Inter- nal Revenue Service published its first revenue ruling ...
... public policy enacted in federal statutes such as Section 601 of the Civil Rights Act of 1964 . To effectuate this policy regarding tax exemptions for private schools , the Inter- nal Revenue Service published its first revenue ruling ...
Page 4
... public policy of eliminating racial discrimination in educational institutions . We do recognize that this follows a policy of changing the atti- tudes that we have had and reversing the advances that have been made in the area of civil ...
... public policy of eliminating racial discrimination in educational institutions . We do recognize that this follows a policy of changing the atti- tudes that we have had and reversing the advances that have been made in the area of civil ...
Page 12
... policies or practices do not conform to notions of national public policy . " According to Deputy Secretary of the Treasury R. T. McNamar , the administration , in imple- menting this new position , was merely " attempting to protect ...
... policies or practices do not conform to notions of national public policy . " According to Deputy Secretary of the Treasury R. T. McNamar , the administration , in imple- menting this new position , was merely " attempting to protect ...
Page 20
... public policy of the United States . " The public policy of the United States had been clearly enunci- ated , Brown v . Board of Education , forbade segregated education . Title VI of the 1964 Civil Rights Act had been enacted in the ...
... public policy of the United States . " The public policy of the United States had been clearly enunci- ated , Brown v . Board of Education , forbade segregated education . Title VI of the 1964 Civil Rights Act had been enacted in the ...
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Common terms and phrases
action administration administration's admissions policy Ashbrook Amendment Attorney August 22 basis of race believe Bob Jones University certiorari Chairman ROSTENKOWSKI charitable contributions Committee common law Cong Congress congressional Connally constitutional court of appeals decision declaratory judgment deductible deny tax exemptions deny tax-exempt status Department of Justice discriminatory private schools district court EGGER enacted enforce exempt status federal filed Fourth Circuit Goldsboro Christian Schools grant Green injunction intent Internal Revenue Code Internal Revenue Service interpretation intervenors issue January Jones and Goldsboro Justice Department legislative history litigation MCNAMAR Mississippi petitioner position public policy purposes question racial discrimination racial segregation racially discriminatory private racially discriminatory schools RANGEL regulations religious Revenue Act revenue procedures Revenue Ruling REYNOLDS SCHMULTS Section 501 segregated segregated academies Senate Service's SHANNON Stat statement statutory Supp supra Supreme Court Tank Truck THROWER tion Treasury Department Trent Lott United violate Wallison
Popular passages
Page 672 - Subsequent legislation declaring the intent of an earlier statute is entitled to great weight in statutory construction. And here this principle is given special force by the equally venerable principle that the construction of a statute by those charged with Its execution should be followed unless there are compelling indications that it is wrong, especially when Congress has • refused to alter the administrative construction.
Page 639 - Are used to a substantial degree for purposes or functions other than those constituting...
Page 91 - Charity' in its legal sense comprises four principal divisions: trusts for the relief of poverty; trusts for the advancement of education; trusts for the advancement of religion; and trusts for other purposes beneficial to the community, not falling under any of the preceding heads.
Page 548 - ... Corporations, and any community chest, fund, or foundation, organized and operated exclusively for religious, charitable, scientific, testing for public safety, literary, or educational purposes, or for the prevention of cruelty to children or animals, no part of the net earnings of which inures to the benefit of any private shareholder or individual, no substantial part of the activities of which is carrying on propaganda, or otherwise attempting, to influence legislation, and which does not...
Page 382 - Secretary or his delegate. * * * (c) Charitable contribution defined. — For purposes of this section, the term "charitable contribution" means a contribution or gift to or for the use of...
Page 545 - An organization may be educational even though it advocates a particular position or viewpoint so long as it presents a sufficiently full and fair exposition of the pertinent facts as to permit an individual or the public to form an independent opinion or conclusion.
Page 289 - No part of the net earnings of which Inures to the benefit of any private shareholder or individual; and (D) No substantial part of the activities of which is carrying on propaganda, or otherwise attempting to Influence legislation.
Page 533 - This opinion will be certified to the Secretary of the Treasury, the Secretary of Agriculture, and the Secretary of Commerce and Labor to prepare the regulation in accordance herewith under the pure food law and to the Secretary of the Treasury and the Commissioner of Internal Revenue to prepare the proper regulation under the internal revenue law.
Page 567 - ... organized and operated exclusively for the mutual benefit of their members, nor to any corporation or association organized and operated exclusively for religious, charitable, scientific, or educational purposes, no part of the net income of which inures to the benefit of any private stockholder or individual...
Page 181 - Educational organizations which normally maintain a regular faculty and curriculum and normally have a regularly enrolled body of pupils or students in attendance at the place where their educational activities are regularly carried on...