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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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 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 Establishment Clause exempt status federal filed Fourth Circuit Goldsboro Christian Schools grant Green injunction Internal Revenue Code Internal Revenue Service interpretation intervenors issue January Jones and Goldsboro Justice Department legislative history litigation MCNAMAR Mississippi nondiscrimination petitioners 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 THROWER tion Treasury Department Trent Lott United violate Wallison
Popular passages
Page 609 - ... 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 623 - For purposes of this section, the term "charitable contribution" means a contribution or gift to or for the use of — (1) A State, a possession of the United States, or any political subdivision of any of the foregoing, or the United States or the District of Columbia, but only if the contribution or gift is made for exclusively public purposes.
Page 654 - 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 542 - Are used to a substantial degree for purposes or functions other than those constituting...
Page 183 - 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...
Page 93 - 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 392 - The power of an administrative officer or board to administer a federal statute and to prescribe rules and regulations to that end is not the power to make law, for no such power can be delegated by Congress, but the power to adopt regulations to carry into effect the will of Congress as expressed by the statute. A regulation which does not do this, but operates to create a rule out of harmony with the statute, is a mere nullity.
Page 633 - 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 650 - No appropriation shall be reported in any general appropriation bill, or be in order as an amendment thereto, for any expenditure not previously authorized by law, unless in continuation of appropriations for such public works and objects as are already in progress.
Page 382 - ... unrelated trade or business' means, in the case of any organization subject to the tax imposed by section 511, any trade or business the conduct of which is not substantially related (aside from the need of such organization for income or funds or the use it makes of the profits derived...