Tax Exemption, Public Policy, and Discriminatory Fraternities

29 Pages Posted: 22 Jul 2015

See all articles by David Herzig

David Herzig

Ernst & Young; Valparaiso University Law School

Samuel D. Brunson

Loyola University Chicago School of Law

Date Written: July 20, 2015


In this Essay, Professors Herzig and Brunson make the normative argument that the I.R.S. should reject tax-exemptions of discriminatory social clubs. They look to current Supreme Court jurisprudence to demonstrate a willingness of the Court to import a public policy rule into the social club rules. Alternatively, if this position is untenable under traditional administrative law principles, they propose a statutory fix.

Keywords: income tax, tax-exempt, 501(c)(3), 501(c)(7), 501(i), fraternities, social clubs, bob jones university, disparate impact, public policy

Suggested Citation

Herzig, David and Brunson, Samuel D., Tax Exemption, Public Policy, and Discriminatory Fraternities (July 20, 2015). Virginia Tax Review, Forthcoming. Available at SSRN:

David Herzig

Ernst & Young ( email )

710 Bausch and Lomb Pl
Rochester, NY 14604
United States

Valparaiso University Law School ( email )

656 S. Greenwich St.
Valparaiso, IN 46383-6493
United States
219-465-7809 (Phone)
219-465-7872 (Fax)


Samuel D. Brunson (Contact Author)

Loyola University Chicago School of Law ( email )

25 E. Pearson
Chicago, IL 60611
United States

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