Tax-exempt Status of Private Schools: Hearing Before the Subcommittee on Oversight of the Committee on Ways and Means, House of Representatives, Ninety-ninth Congress, First Session, November 1, 1985U.S. Government Printing Office, 1986 - 305 páginas |
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Términos y frases comunes
action activities administrative admissions policy adopted application attach schedule black students Bob Jones University Chairman PICKLE charitable Civil Rights Commissioner Committee contributions copies CREWS criminatory decision deductible desegregation determination letter discriminatory policy documents educational Edward School Foundation EGGER enrollment exempt from Federal exempt status faculty Farmville Federal income tax filed funds granted Green GUARINI injunction institution instructions Internal Revenue Code Internal Revenue Service issue J. J. Pickle key district LIBRARY OF CONGRESS ment Mississippi private schools National Office operated petitioner Prince Edward Academy Prince Edward County Prince Edward School private school organizations Proc programs public schools purposes racial and ethnic racial composition racial discrimination racial nondiscrimination racial segregation racially discriminatory racially nondiscriminatory policy RANGEL records request requirements of Rev Revenue Procedure 75-50 Revenue Ruling revocation revoked scholarships segregated Service's staff statement Supp Supreme Court tax-exempt status tion Virginia
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Página 75 - For purposes of this section, the term "charitable contribution" means a contribution or gift to or for the use of — (1) A State, a possession of the United States, or any political subdivision of any of the foregoing, or the United States or the District of Columbia, but only if the contribution or gift is made for exclusively public purposes.
Página 73 - Where that method is used, such portion shall be determined by multiplying the cost of the lease by a fraction, the numerator comprised...
Página 92 - M school admits students of any race, color, national and ethnic origin to all the rights, privileges, programs, and activities generally accorded or made available to students at the school.
Página 69 - ... exempt from Federal income tax under section 501 (c) (3) of the Internal Revenue Code...
Página 16 - Hearings before the Subcommittee on Oversight of the House Committee on Ways and Means, 96th Cong, 1st Sess, 5 (1979) (statement of Jerome Kurtz, Commissioner of Internal Revenue) (emphasis added).
Página 229 - ... an educational organization which normally maintains a regular faculty and curriculum and normally has a regularly enrolled body of pupils or students in attendance at the place where its educational activities are regularly carried on...
Página 71 - A policy of a school that favors racial minority groups in admissions, facilities, programs, and financial assistance will not constitute discrimination on the basis of race when the purpose and effect is to promote the establishment and maintenance of that school's racially nondiscriminatory policy as to students.
Página 170 - ... the Board of Directors in the management of the business and affairs of the corporation, and may have power to authorize the seal of the corporation to be affixed to all papers which may require it.
Página 2 - Committee on Ways and Means, US House of Representatives, 1102 Longworth House Office Building, Washington, DC 20515. If those filing written statements for the record of the printed hearing wish to have their statements distributed to the press and the interested public, they may provide 100 additional copies for this purpose to the Subcommittee office, room 1105 Longworth House Office Building, before the hearing begins.
Página 242 - Corporations, and any community chest, fund, or foundation, organized and operated exclusively for religious, charitable, scientific, testing for public safety, literary, or educational purposes, or for the prevention of cruelty to children or animals...