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Income Tax Keyed to Graetz
Bob Jones University v. United States
Citation:
461 U.S. 574 (1983)Facts
Bob Jones University, Petitioner, was a nonprofit corporation in Greensville, South Carolina, which operated a fundamentalist Christian school with an enrollment of approximately 5,000 students. Until 1971, Petitioner maintained a policy of excluding black students on the basis of religious belief that interracial dating and marriage went against biblical teaching. From 1971 to 1975, only already married black students could be admitted. In 1975, the school began allowing unmarried black students on the condition that there be no interracial dating or the advocacy thereof. In 1976, Respondent revoked Petitioner’s tax-exempt status.
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