Bob Jones University V. United States
461 U.S. 574 (1983)
Facts: Before 1970 the IRS organization such as religious, charitable, and educational purpose
were entitled to tax exemptions. During this time Bob Jones university did not accept black
students due to the biblical principles concerning interracial dating. 1971-1975 The University
then accepted blacks who were married only. After 1975 blacks who were unmarried were now
accepted unless they engaged in interracial marriage. This became a conflict after the 1970s ,
because the IRS revised their regulations and no longer awarded private schools with tax
exemption who did not have racial discrimination policies.
