Bob Jones University v. United States
Supreme Court of the United States
Argued October 12, 1982 Decided May 24, 1983
Full case name: Bob Jones University v. United States Citations: 461 U.S. 574; 103 S. Ct. 2017; 76 L. Ed. 2d 157; 1983 U.S. LEXIS 36; 51 U.S.L.W. 4593; 83-1 U.S. Tax Cas. (CCH) P9366; 52 A.F.T.R.2d (RIA) 5001 Prior history: Certiorari to the United States Court of Appeals for the Fourth Circuit
Holding
Court membership
Chief Justice: Warren E. Burger Associate Justices: William J. Brennan, Byron White, Thurgood Marshall, Harry Blackmun, Lewis Franklin Powell, Jr., William Rehnquist, John Paul Stevens, Sandra Day O'Connor
Case opinions
Majority by: Burger Joined by: Brennan, White, Marshall, Blackmun, Stevens, O'Connor, Powell (part III) Concurrence by: Powell (concurring in part, concurring in the judgment) Dissent by: Rehnquist
Laws applied
26 U.S.C. § 170, § 501(c)(3)

Bob Jones University v. United States, 461 U.S. 574[1] (1983), was a decision by the United States Supreme Court that held that the Internal Revenue Service could, without the approval of the United States Congress, revoke the tax exempt status of organizations that are contrary to established public policy. Image File history File links Seal_of_the_United_States_Supreme_Court. ... The Supreme Court of the United States is the highest judicial body in the United States and leads the judicial branch of the United States federal government. ... Warren Earl Burger (September 17, 1907 – June 25, 1995) was Chief Justice of the United States from 1969 to 1986. ... William J. Brennan, official portrait, 1976. ... Byron White, official portrait. ... Thurgood Marshall (July 2, 1908 – January 24, 1993) was an American jurist and the first African American to serve on the Supreme Court of the United States. ... Justice Harry Blackmun Harry Andrew Blackmun (November 12, 1908 – March 4, 1999) was an Associate Justice of the Supreme Court of the United States from 1970 to 1994. ... Official portrait of Justice Powell, 1976. ... William Hubbs Rehnquist (October 1, 1924 – September 3, 2005) was an American lawyer, jurist and political figure, who served as an Associate Justice on the Supreme Court of the United States and later as the Chief Justice of the United States. ... John Paul Stevens (born April 20, 1920) is an American jurist and the senior Associate Justice of the U.S. Supreme Court. ... Sandra Day OConnor (born March 26, 1930) is a former American jurist and politician who served as the first female Associate Justice of the Supreme Court of the United States from 1981 to 2006. ... The United States Code (U.S.C.) is a compilation and codification of the general and permanent federal Law of the United States. ... // Case citation is the system used in common law countries such as the United States, England and Wales, Canada, New Zealand, Australia and India to uniquely identify the location of past court cases in special series of books called reporters or law reports. ... 1983 (MCMLXXXIII) was a common year starting on Saturday of the Gregorian calendar. ... The Supreme Court Building, Washington, D.C. The Supreme Court Building, Washington, D.C., (large image) The Supreme Court of the United States, located in Washington, D.C., is the highest court (see supreme court) in the United States; that is, it has ultimate judicial authority within the United States... Seal of the Internal Revenue Service The Internal Revenue Service (IRS) is the United States government agency that collects taxes and enforces the tax laws. ... Seal of the Congress. ... A tax exemption is an exemption to the tax law of a state or nation in which part of the taxes that would normally be collected from an individual or an organization are instead foregone. ... Public policy is a course of action or inaction chosen by public authorities to address a problem. ...

Background

Bob Jones University, because of its interpretation of Biblical principles, denied "admission to applicants engaged in an interracial marriage or known to advocate interracial marriage or dating." The University had received a ruling letter in 1942, confirming its tax exempt status. Bob Jones University Bob Jones University (BJU) is a private, non-denominational Protestant Fundamentalist, liberal arts university located in Greenville, South Carolina. ... An interracial couple is a romantic couple or marriage in which the partners are of differing races. ... This article is about the year. ...

The University was notified November 30, 1970 that the IRS was planning on revoking their tax exempt status as a "religious, charitable . . . or educational" institution. In response, the University filed suit in 1971 in Bob Jones University v. Schultz. November 30 is the 334th day (335th on leap years) of the year in the Gregorian Calendar, with 31 days remaining. ... 1970 (MCMLXX) was a common year starting on Thursday (the link is to a full 1970 calendar). ... Seal of the Internal Revenue Service The Internal Revenue Service (IRS) is the United States government agency that collects taxes and enforces the tax laws. ... 1971 (MCMLXXI) was a common year starting on Friday (the link is to a full 1971 calendar). ...

The United States District Court for the District of South Carolina granted a preliminary injunction, but the United States Court of Appeals for the Fourth Circuit reversed in 1973, citing the Anti-Injunction Act. The United States District Court for the District of South Carolina is the Federal district court whose jurisdiction is comprised of the state of South Carolina. ... An injunction is an equitable remedy in the form of a court order that either prohibits or compels (enjoins or restrains) a party from continuing a particular activity. ... The United States Court of Appeals for the Fourth Circuit is a federal court with appellate jurisdiction over the district courts in the following districts: District of Maryland Western, Middle, and Eastern Districts of North Carolina District of South Carolina Western and Eastern Districts of Virginia Northern and Southern Districts... 1973 (MCMLXXIII) was a common year starting on Monday. ... The Anti-Injunction Act, 28 U.S.C. § 2283, prohibits any United States federal court from issuing an injunction against proceedings in any U.S. State court, except within three specifically defined exceptions. ...

The University petitioned for a rehearing in the Appeals Court in Bob Jones University v. Connally. The Appeals Court ruled March 21, 1973, stating that Americans United v. Walters did not conflict with the decision in 1973. March 21 is the 80th day of the year in the Gregorian Calendar (81st in leap years). ... 1973 (MCMLXXIII) was a common year starting on Monday. ...

The Supreme Court affirmed the Court of Appeals decision in Bob Jones University v. Simon (416 US 725). The case was decided May 15, 1974, in an 8-1 decision. They stated that there was a lack of proof of "irreparable injury." Justice Powell wrote the decision. Holding Court membership Chief Justice: Warren E. Burger Associate Justices: William O. Douglas, William J. Brennan, Potter Stewart, Byron White, Thurgood Marshall, Harry Blackmun, Lewis Franklin Powell, Jr. ... May 15 is the 135th day of the year in the Gregorian Calendar (136th in leap years). ... 1974 (MCMLXXIV) was a common year starting on Tuesday (the link is to a full 1974 calendar). ...

The IRS again notified the University on April 16, 1975 of the proposed revocation. Officially, the IRS revoked the University's tax exempt status on January 19, 1976. The University paid $21 in unemployment taxes for one employee for tax year 1975 and then filed for a refund in the United States District Court for the District of South Carolina. The Government counterclaimed for unpaid federal unemployment taxes for the taxable years 1971 through 1975, in the amount of $489,675.59, plus interest. April 16 is the 106th day of the year in the Gregorian calendar (107th in leap years). ... 1975 (MCMLXXV) was a common year starting on Wednesday. ... January 19 is the 19th day of the year in the Gregorian calendar. ... 1976 (MCMLXXVI) was a leap year starting on Thursday. ... 1975 (MCMLXXV) was a common year starting on Wednesday. ...

The District Court ruled December 26, 1978 that the IRS had violated the University's First Amendment rights, and ordered the IRS to refund the University the $21 of taxes that it had paid. December 26 is the 360th day of the year in the Gregorian Calendar, 361st in leap years. ... 1978 (MCMLXXVIII) was a common year starting on Sunday (the link is to a full 1978 calendar). ... The First Amendment to the United States Constitution is a part of the United States Bill of Rights. ...

The United States Court of Appeals of the Fourth Circuit ruled that the case be sent back to the District Court

The Supreme Court decision

Bob Jones University v. United States was decided May 24, 1983 in an 8-1 decision with majority opinion written by Warren E. Burger, and joined by William J. Brennan, Byron R. White, Thurgood Marshall, Harry A. Blackmun, John Paul Stevens, and Sandra Day O'Connor. The Court, speaking through Burger, read a "common law" public interest requirement into the statute governing tax-exempt charitable status, and cited Congress' refusal to intervene as proof that they approved of the IRS's construction of the statute. Lewis F. Powell wrote a separate concurring opinion, emphasizing the importance of Congressional approval for administrative policy changes. William H. Rehnquist was the sole dissenter, arguing that the literal terms of the governing statute could not be read to exclude Bob Jones from charitable status. May 24 is the 144th day of the year in the Gregorian calendar (145th in leap years). ... 1983 (MCMLXXXIII) was a common year starting on Saturday of the Gregorian calendar. ... Warren Earl Burger (September 17, 1907 – June 25, 1995) was Chief Justice of the United States from 1969 to 1986. ... William J. Brennan, official portrait, 1976. ... Byron Raymond White (June 8, 1917 - April 15, 2002) won fame both as a bruising running back and as an associate justice of the Supreme Court of the United States. ... Thurgood Marshall (July 2, 1908 – January 24, 1993) was an American jurist and the first African American to serve on the Supreme Court of the United States. ... Harold Andrew Blackmun (November 12, 1908 - March 4, 1999) was an Associate Justice of the Supreme Court of the United States from 1970 to 1994. ... John Paul Stevens (born April 20, 1920) is an American jurist and the senior Associate Justice of the U.S. Supreme Court. ... Sandra Day OConnor (born March 26, 1930) is a former American jurist and politician who served as the first female Associate Justice of the Supreme Court of the United States from 1981 to 2006. ... Lewis Franklin Powell, Jr. ... William H. Rehnquist has served as the Chief Justice of the United States since 1986. ...

Related lawsuit

In Bob Jones University v. Johnson, the Appeals Court also approved the termination of GI Bill benefits to students attending the University. The G. I. Bill of Rights or Servicemens Readjustment Act of 1944 provided for college or vocational education for returning World War II veterans as well as one-year of unemployment compensation. ...

Aftermath

The case has been cited in many decisions that followed as well as by commentators, due to the significance of the precedent established in this case. A recent discussion in NRB Magazine pointed to the case as potential grounds for removing tax exempt status from Christian broadcasters who do not support gay rights. The National Religious Broadcasters (NRB) Association represents 1700 plus Christian religious broadcasters. ... A Christian is a follower of Jesus, whom they regard as a/the Christ. ... The gay rights movement is a collection of loosely aligned civil rights groups, human rights groups, support groups and political activists seeking acceptance, tolerance and equality for non-heterosexual, (homosexual, bisexual), and transgender people - despite the fact that it is typically referred to as the gay rights movement, members also...

The ban on interracial dating was lifted in 2000 after Dr. Bob Jones III, following a national uproar prompted by the visit of presidential candidate George W. Bush, announced its nullification on Larry King Live. George Walker Bush (born July 6, 1946) is an American businessman and politician, was elected in 2000 as the 43rd President of the United States of America, re-elected in 2004, and is currently serving his second term in that office. ... Larry King Live is a nightly CNN interview program hosted by broadcaster and writer Larry King. ...