Rife with Latent Power: Exploring the Reach of the IRS to Determine Tax-Exempt Status According to Public Policy Rationale in an Era of Judicial Deference

40 Pages Posted: 6 May 2014 Last revised: 19 Mar 2016

See all articles by Amy Moore

Amy Moore

Belmont University - College of Law

Date Written: 2014

Abstract

Using the case of Bob Jones University v. United States as a springboard, this article contends that the IRS has the legal authority to revoke the 501(c)(3) tax-exempt statuses of any institution that the IRS deems to be in violation of public policy. The first step to such an expansion might be to apply to private, religious universities that practice discrimination in areas other than race (e.g. gender and sexual orientation). This article traces the background and analysis of the Supreme Court decision in Bob Jones and how the Court left the door open for the IRS to make other public policy decisions and also considers how judicial deference and Chevron analysis could facilitate the choices of the IRS to determine public policy and status of exemptions.

Keywords: tax-exempt, higher education, charitable organizations, discrimination, deference, administrative law, Chevron analysis

Suggested Citation

Moore, Amy, Rife with Latent Power: Exploring the Reach of the IRS to Determine Tax-Exempt Status According to Public Policy Rationale in an Era of Judicial Deference (2014). South Texas Law Review, 56 S. Tex. L. Rev. 117; Belmont University College of Law Research Paper No. 2014-05. Available at SSRN: https://ssrn.com/abstract=2433123

Amy Moore (Contact Author)

Belmont University - College of Law ( email )

1900 Belmont Boulevard
Nashville, TN 37212
United States

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