Denying Tax-Exempt Status to Discriminatory Private Adoption Agencies

UC Irvine Law Review 2018

49 Pages Posted: 7 Jun 2022

See all articles by Allison Whelan

Allison Whelan

Georgia State University College of Law

Date Written: 2018

Abstract

Same-sex adoption is now legal in all fifty states and the District of Columbia, yet some states have passed or proposed religious freedom laws that, in practice, allow private adoption agencies to discriminate against same-sex couples based on the agencies’ religious and/or moral convictions. Many of these agencies also qualify for exemption from federal income tax as religious or charitable institutions under the Internal Revenue Code.

Using the holding of Bob Jones University v. United States as its guide, which upheld the Internal Revenue Services' denial of tax exempt status for private schools with racially discriminatory policies, this Article argues that private adoption agencies that discriminate against same-sex parents should not be exempt from federal income taxes because they fail to promote the established public policy at issue in adoptions--the best interests of the child.

Keywords: LGBTQ+ rights, adoption, best interests of the child, family law, discrimination

Suggested Citation

Whelan, Allison, Denying Tax-Exempt Status to Discriminatory Private Adoption Agencies (2018). UC Irvine Law Review 2018, Available at SSRN: https://ssrn.com/abstract=4128421

Allison Whelan (Contact Author)

Georgia State University College of Law

85 Park Pl NE
Atlanta, GA 30303
United States
4044139177 (Phone)

HOME PAGE: http://https://law.gsu.edu/profile/allison-m-whelan/

Do you have a job opening that you would like to promote on SSRN?

Paper statistics

Downloads
14
Abstract Views
83
PlumX Metrics