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The Government counterclaimed for unpaid federal unemployment taxes for the taxable years 1971 through 1975, in the amount of 9,675.59, plus interest. The Court of Appeals for the Fourth Circuit, in a divided opinion, reversed. The court held that the IRS acted within its statutory authority in revoking the University's tax-exempt status. United States Goldsboro Christian Schools is a nonprofit corporation located in Goldsboro, N. Like Bob Jones University, it was established "to conduct an institution or institutions of learning . ., giving special emphasis to the Christian religion and the ethics revealed in the Holy scriptures." Articles of Incorporation § 3(a); see Complaint § 6, reprinted in App. Since its incorporation in 1963, Goldsboro Christian Schools has maintained a racially discriminatory admissions policy based upon its interpretation of the Bible. After its request for a refund was denied, the University instituted the present action, seeking to recover the it had paid to the IRS. The court accordingly ordered the IRS to pay the University the refund it claimed and rejected the IRS's counterclaim. In the court's view, Bob Jones University did not meet this requirement, since its "racial policies violated the clearly defined public policy, rooted in our Constitution, condemning racial discrimination and, more specifically, the government policy against subsidizing racial discrimination in education, public or private." 639 F.2d, at 151. The school requires its high school students to take Bible-related courses, and begins each class with prayer. United States, also on certiorari to the same court. 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. or educational purposes" are entitled to tax exemption. With him on the briefs were Acting Solicitor General Wallace and Deputy Assistant Attorney General Cooper. Coleman, Jr., pro se, by invitation of the Court, 456 U. 922 , argued the cause as amicus curiae urging affirmance. Simpson, and Jack Greenberg for the NAACP Legal Defense and Educational Fund, Inc.; by Harry K. The case was remanded to the District Court with instructions to dismiss the University's claim for a refund and to reinstate the IRS's counterclaim. On occasion, however, the school has accepted children from racially mixed marriages in which one of the parents is Caucasian. The United States District Court for the District of South Carolina held that revocation of the University's tax-exempt status exceeded the delegated powers of the IRS, was improper under the IRS rulings and procedures, and violated the University's rights under the Religion Clauses of the First Amendment. Finally, the Court of Appeals rejected petitioner's arguments that the revocation of the tax exemption violated the Free Exercise and Establishment Clauses of the First Amendment. 6 Goldsboro has for the most part accepted only Caucasians. After paying a portion of the federal unemployment taxes for a certain taxable year, the University filed a refund action in Federal District Court, and the Government counterclaimed for unpaid taxes for that and other taxable years. 81-1, petitioner Goldsboro Christian Schools maintains a racially discriminatory admissions policy based upon its interpretation of the Bible, accepting for the most part only Caucasian students. Holding that the IRS exceeded its powers in revoking the University's tax-exempt status and violated the University's rights under the Religion Clauses of the First Amendment, the District Court ordered the IRS to refund the taxes paid and rejected the counterclaim. The IRS determined that Goldsboro was not an organization described in 501(c)(3) and hence was required to pay federal social security and unemployment taxes.
Moore for the United Church of Christ; and by Lawrence E. Briefs of amici curiae in both cases were filed by Martin B. 2 On January 12, 1970, a three-judge District Court for the District of Columbia issued a preliminary injunction prohibiting the IRS from according tax-exempt status to private schools in Mississippi that discriminated as to admissions on the basis of race. Goldsboro paid the IRS ,459.93 in withholding, social security, and unemployment taxes with respect to one employee for the years 1969 through 1972. Parker for the Lawyers' Committee for Civil Rights Under Law; by Thomas I. Daye for the North Carolina Association of Black Lawyers; by Earle K. Upon audit of Goldsboro's records for the years 1969 through 1972, the IRS determined that Goldsboro was not an organization described in 501(c)(3), and therefore was required to pay taxes under the Federal Insurance Contribution Act and the Federal Unemployment Tax Act. Goldstein for the National Association for the Advancement of Colored People et al.; by Leon Silverman, Linda R. Mansfield for the National Association of Independent Schools; by Charles E. Goldsboro never received a determination by the IRS that it was an organization entitled to tax exemption under 501(c)(3). In 1891, in a restatement of the English law of charity 13 which has long been recognized as a leading authority in this country, Lord Mac Naghten stated: "`Charity' in its legal sense comprises four principal divisions: trusts for the relief of poverty; trusts for the advancement of education; trusts for the advancement of religion; and trusts for other purposes beneficial to the community, not falling under any of the preceding heads." Commissioners v. And the actions of Congress since 1970 leave no doubt that the IRS reached the correct conclusion in exercising its authority. Petitioners' asserted interests cannot be accommodated with that compelling governmental interest, and no less restrictive means are available to achieve the governmental interest. Goldsboro admits that it maintains racially discriminatory policies, and, contrary to Bob Jones University's contention that it is not racially discriminatory, discrimination on the basis of racial affiliation and association is a form of racial discrimination. Assistant Attorney General Reynolds argued the cause for the United States in both cases. 12 More than a century ago, this Court announced the caveat that is critical in this case: "[I]t has now become an established principle of American law, that courts of chancery will sustain and protect .