United State. Congress. Hence, Committle th

Means. Subcommittee on Oversight.

TAX-EXEMPT STATUS OF PRIVATE SCHOOLS

HEARINGS

BEFORE THE

SUBCOMMITTEE ON OVERSIGHT

OF THE

COMMITTEE ON WAYS AND MEANS

HOUSE OF REPRESENTATIVES

NINETY-SIXTH CONGRESS

FIRST SESSION

ON

PROPOSED IRS REVENUE PROCEDURE AFFECTING TAX-

EXEMPTION OF PRIVATE SCHOOLS

47-076 O

FEBRUARY 20, 21, 22, 26, 28; MARCH 12, 1979

PART 2 OF 2

FEBRUARY 22, 26, 28; MARCH 12, 1979

Serial 96-12

Printed for the use of the Committee on Ways and Means

U.S. GOVERNMENT PRINTING OFFICE

WASHINGTON: 1979

COMMITTEE ON WAYS AND MEANS

AL ULLMAN, Oregon, Chairman

JOHN M. MARTIN, Jr., Chief Counsel

J. P. BAKER, Assistant Chief Counsel

JOHN K. MEAGHER, Minority Counsel

SUBCOMMITTEE ON OVERSIGHT

SAM M. GIBBONS, Florida, Chairman

CONTENTS

[Part 1, pages 1-578; Part 2, pages 579-1366]

Internal Revenue Service:

WITNESSES

Jerome Kurtz, Commissioner__.

Jerome Kurtz, Commissioner, and Stuart E. Seigel, counsel.

U.S. Commission on Civil Rights, Arthur S. Flemming--

Department of Health, Education, and Welfare, Office of Civil Rights,

Cynthia Brown, Principal Deputy Director, and Fred Cioffi, Chief,

Elementary and Secondary Education Division_...

Department of Justice, James P. Turner, Deputy Assistant Attorney

General, Civil Rights Division, and Thomas Keeling and John Moore,

attorneys, Civil Rights Division...

Aimar, Charles S., South Carolina Independent School Association____

Alabama Christian Education Association, Rev. James E. Lowden, Jr.-_
Allen, W. Wayne, Briarcrest School System, Memphis, Tenn...
American Association of Christian Schools, Rev. Gerald B. Carlson and
William Lehrfeld_.

Page

755

3

730

588

1175

906

940

385

556

American Bar Association, Lipman Redman and Michael Sanders-

American Civil Liberties Union, E. Richard Larson--

American Council of Christian Churches, Donald McKnight_

1081

472

920

American Jewish Congress, Northern California District, Mark I. Klein,

M.D___

909

Americans United for Separation of Church and State, Robert E. Jones__

Association of Christian Schools International, Paul Kienel_

Baldwin, Robert, Citizens for Educational Freedom..

1130

554

1122

Ball, William B., Ball & Skelly, Harrisburg, Pa.-

280

Baptist Joint Committee on Public Affairs, James E. Wood, Jr..

538

Bergstrom Rev. Dr. Charles V., Lutheran Council in the U.S.A.

Billings, Robert J., Christian Schools..

510

458

Briarcrest School System, Memphis, Tenn., S. Wayne Allen...

385

Butler, Hon. M. Caldwell, a Representative in Congress from the State of

Virginia.

Carlson, Rev. Gerald B., American Association of Christian Schools-

Cates, Paul W., International Association for Christian Education___

Chappell, Hon. Bill, Jr., a Representative in Congress from the State of
Florida__

304

556

952

1142

Chisholm, Hon. Shirley, a Representative in Congress from the State of

New York...

Cowan, Martin B., National Jewish Commission on Law and Public Affairs_

Deuink, James W., Georgia Association of Christian Schools__

503

924

Dornan, Hon. Robert, a Representative in Congress from the State of

California. -

971

Dugan, Robert, National Association of Evangelicals_

1035

Education Coalition, Ann Rosewater..

1151

Edwards, Hon. Don, a Representative in Congress from the State of

California.

310

Esty, John, Jr., National Association of Independent Schools..
Foundation of Law and Society, Louis Wilson Ingram, Jr.----
Georgia Association of Christian Schools, James W. Deuink.

399

1040

924

(III)