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Constitutional Law Keyed to Barnett
Allen v. Wright
Citation:468 U.S. 737 (1984)
The Internal Revenue Service (IRS) (the agency that regulates taxes) recognizes schools as non-profit organizations and exempts schools from paying income tax if they meet certain requirements. For a school to receive tax-exempt status from the IRS, the school must show that it does not discriminate on the basis of race. In the case Brown v. Board of Education, the Supreme Court held that racial segregation in schools violated the Fourteenth Amendment. As public schools desegregated following the decision in Brown, many white families withdrew their children from the rapidly de-segregating public schools and enrolled them in private schools. Respondents, the parents of children who remained in the public schools, argued that their children were harmed by the operation of private institutions that discriminated on the basis of race because the existence and expansion of these schools hindered efforts to desegregate public schools. Respondents challenged the IRS procedures for determining tax-exempt status, arguing that they did not sufficiently vet schools for racially discriminatory practices.
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