Tax Exemption, Public Policy, and Discriminatory Fraternities
29 Pages Posted: 22 Jul 2015
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
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