—Some of you may know Bob Jones University as the fun-loving school that briefly held the Guinness World Record for largest kazoo ensemble.More likely, though, you know it as a bastion of the far right: For decades, big-shot conservative politicians from Ronald Reagan to George W.Bush have traveled to the self-described "fundamentalist" outpost to pander to the Christian right, all the while pleading ignorance to its institutional opposition to Catholicism ("a Satanic counterfeit") and its longstanding ban on interracial dating.
But, alas, when I approached a group of undergrads, they broke the bad news: "We're not technically allowed to talk to reporters unless we have the school's permission," as one of them explained. Instead, I ended up walking across campus, checking out the Renaissance art museum (quite impressive, in addition to being the only place at BJU where you'll find Catholics); the Shakespeare-centric theater; and the memorial to the school's namesake, which places him in the tradition of transcendent historical figures like George Whitefield and Billy Sunday.
series knows, is the mark of Satan and the End of Days.
The more people of different complexions intermingle, the fewer borders there will be between Lucifer and his ultimate goal.
So much for "divide and conquer." I'm not sure this explanation actually makes the policy any more palatable; if anything, I'd say racial fears become a lot more dangerous when they're enveloped into a grand, unifying theory of how the world is going to end.
Besides, according to Pew, 37 percent of Americans would still have "some problem" with a family member marrying someone of a different race. The institution may have been broken, but the prejudice hasn't disappeared.
Syllabus Section 501(c)(3) of the Internal Revenue Code of 1954 (IRC) provides that "[c]orporations . But in 1970, the IRS concluded that it could no longer justify allowing tax-exempt status under § 501(c)(3) to private schools that practiced racial discrimination, and in 1971 issued Revenue Ruling 71-447 providing that a private school not having a racially nondiscriminatory policy as to students is not "charitable" within the common law concepts reflected in §§ 170 and 501(c)(3). 81-3, petitioner Bob Jones University, while permitting unmarried Negroes to enroll as students, denies admission to applicants engaged in an interracial marriage or known to advocate interracial marriage or dating. Racially discriminatory educational institutions cannot be viewed as conferring a public benefit within the "charitable" concept discussed earlier, [p596] or within the congressional intent underlying § 170 and § 501(c)(3). [p603] As to such schools, it is argued that the IRS construction of § 170 and § 501(c)(3) violates their free exercise rights under the Religion Clauses of the First Amendment. 158 (1944), for example, the Court held that neutrally cast child labor laws prohibiting sale of printed materials on public streets could be applied to prohibit children from dispensing religious literature. (1959); Bogert § 369, at 65-67; 4 Scott § 368, at 2855-2856. This I am sure is no accident, for there is nothing in the language [p613] of § 501(c)(3) that supports the result obtained by the Court. Nowhere is there to be found some additional, undefined public policy requirement. The Court seizes the words "charitable contribution" and with little discussion concludes that "[o]n its face, therefore, § 170 reveals that Congress' intention was to provide tax benefits to organizations serving charitable purposes," intimating that this implies some unspecified common law charitable trust requirement. The Court would have been well advised to look to subsection (c) where, as § 170(a)(1) indicates, Congress has defined a "charitable contribution": For purposes of this section, the term "charitable contribution" means a contribution or gift to or for the use of . This, of course, is of considerable significance in determining the intended meaning of the statute. Therefore, it is my view that, unless and until Congress affirmatively amends § 501(c)(3) to require more, the IRS is without authority to deny petitioners § 501(c)(3) status. organized and operated exclusively for religious, charitable . Until 1970, the Internal Revenue Service (IRS) granted tax-exempt status under § 501(c)(3) to private schools, independent of racial admissions policies, and granted charitable deductions for contributions to such schools under § 170 of the IRC. Whatever may be the rationale for such private schools' policies, and however sincere the rationale may be, racial discrimination in education is contrary to public policy. III Petitioners contend that, even if the Commissioner's policy is valid as to nonreligious private schools, that policy cannot constitutionally be applied to schools that engage in racial discrimination on the basis of sincerely held religious beliefs. The Court's reading of § 501(c)(3) does not render meaningless Congress' action in specifying the eight categories of presumptively exempt organizations, as petitioners suggest. Yet contemporary standards must be considered in determining whether given activities provide a public benefit and are entitled to the charitable tax exemption. Charitable trust law also makes clear that the definition of "charity" depends upon contemporary standards. In approaching this statutory construction question, the Court quite adeptly avoids the statute it is construing. An entity must be (1) a corporation, or community chest, fund, or foundation, (2) organized for one of the eight enumerated purposes, (3) operated on a nonprofit basis, and (4) free from involvement in lobbying activities and political campaigns. [a] corporation, trust, or community chest, fund, or foundation . A provision of that Act provided an exemption for "corporations, companies, or associations organized and conducted solely for charitable, religious, or educational purposes." Ch. The 1909 Act provided an exemption for any corporation or association organized and operated exclusively for religious, charitable, or educational purposes, no part of the net income of which inures to the benefit of any private stockholder or individual. Prior to 1970, when the charted course was abruptly changed, the IRS had continuously interpreted § 501(c)(3) and its predecessors in accordance with the view I have expressed above. The IRS answered, consistent with its longstanding position, by maintaining a lack of authority to deny the tax exemption if the schools met the specified requirements of § 501(c)(3). Following the close of the litigation, the IRS published its new position in Revenue Ruling 71-447, stating that a school asserting a right to the benefits provided for in section 501(c)(3) of the Code as being organized and operated exclusively for educational purposes must be a common law charity in order to be exempt under that section. [p623] Petitioners are each organized for the "instruction or training of the individual for the purpose of improving or developing his capabilities," 26 CFR § 1.501(c)(3) - 1(d)(3) (1982), and thus are organized for "educational purposes" within the meaning of § 501(c)(3). There is no indication that either petitioner has been involved in lobbying activities or political campaigns. But it was consistent with the school's general message as articulated by its leaders, its rules for student life, and its areas of study: Don't trust anything you hear off campus.At the University bookstore (located right next door to "Great Awakenings" coffee shop), for instance, pamphlets about the Freemasons and the "the facts" about the Roman Catholic church are sprinkled in amongst anti-Darwin screeds and American exceptionalist tracts.Even if politicians don't detour to Greenville as frequently as they used to, they're still very much speaking to Bob Jones when they talk about global warming, or about nuclear Iran, or about the need (or lack thereof) for diplomacy, or about the coming collapse of American currency: As the Tea Party movement ably demonstrates, BJU-style fears of global government are a driving force behind today's conservative fearmongering.Bob Jones lost the battle, but in some sense, the bigger struggle is ongoing.