The NAACP Legal Defense and Educational Fund, Inc. is a leading United States civil rights organization and law firm based in New York City.
Bob Jones University v. United States, 461 U.S. 574 (1983), was a decision by the United States Supreme Court holding that the religion clauses of the First Amendment did not prohibit the Internal Revenue Service from revoking the tax exempt status of a religious university whose practices are contrary to a compelling government public policy, such as eradicating racial discrimination.
Allen v. Wright, 468 U.S. 737 (1984), was a United States Supreme Court case that determined that citizens do not have standing to sue a federal government agency based on the influence that the agency's determinations might have on third parties.
A 501(c) organization is a nonprofit organization in the federal law of the United States according to Internal Revenue Code Section 501(c) and is one of over 29 types of nonprofit organizations exempt from some federal income taxes. Sections 503 through 505 set out the requirements for obtaining such exemptions. Many states refer to Section 501(c) for definitions of organizations exempt from state taxation as well. 501(c) organizations can receive unlimited contributions from individuals, corporations, and unions.
Segregation academies are private schools in the Southern United States that were founded in the mid-20th century by white parents to avoid having their children attend desegregated public schools. They were founded between 1954, when the U.S. Supreme Court ruled that segregated public schools were unconstitutional, and 1976, when the court ruled similarly about private schools.
Bob Jones University v. Simon, 416 U.S. 725 (1974), is a decision by the Supreme Court of the United States holding that Bob Jones University, which had its 501(c)(3) status revoked by the Internal Revenue Service for practicing "racially discriminatory admissions policies" towards African-Americans, could not sue for an injunction to prevent losing its tax-exempt status. The question of Bob Jones University's tax-exempt status was ultimately resolved in Bob Jones University v. United States, in which the court ruled that the First Amendment did not protect discriminatory organizations from losing tax-exempt status.
A 501(c)(3) organization is a corporation, trust, unincorporated association, or other type of organization exempt from federal income tax under section 501(c)(3) of Title 26 of the United States Code. It is one of the 29 types of 501(c) nonprofit organizations in the US.
Tax protesters in the United States have advanced a number of arguments asserting that the assessment and collection of the federal income tax violates statutes enacted by the United States Congress and signed into law by the President. Such arguments generally claim that certain statutes fail to create a duty to pay taxes, that such statutes do not impose the income tax on wages or other types of income claimed by the tax protesters, or that provisions within a given statute exempt the tax protesters from a duty to pay.
McDonnell Douglas Corp. v. Green, 411 U.S. 792 (1973), is a US employment law case by the United States Supreme Court regarding the burdens and nature of proof in proving a Title VII case and the order in which plaintiffs and defendants present proof. It was the seminal case in the McDonnell Douglas burden-shifting framework.
Cesarini v. United States, 296 F. Supp. 3, is a historic case decided by the U.S. District Court for the Northern District of Ohio, where the court ruled that treasure trove property is included in gross income for the tax year when it was discovered. The case is frequently cited in American law school textbooks as an example of the nuances of income taxation.
A tax levy, under United States Federal law, is an administrative action by the Internal Revenue Service (IRS) under statutory authority, generally without going to court, to seize property to satisfy a tax liability. The levy "includes the power of distraint and seizure by any means". The general rule is that no court permission is required for the IRS to execute a tax levy. While the government relies mainly on voluntary payment of tax, it retains the power of levy to collect involuntarily from those who persistently refuse to pay. The IRS can levy upon wages, bank accounts, social security payments, accounts receivables, insurance proceeds, real property, and, in some cases, a personal residence. Under Internal Revenue Code section 6331, the Internal Revenue Service can "levy upon all property and rights to property" of a taxpayer who owes Federal tax. The IRS can levy upon assets that are in the possession of the taxpayer, called a seizure, or it can levy upon assets in the possession of a third party, a bank, a brokerage house, etc. All future statutory references will be to the Internal Revenue Code unless noted otherwise.
Hernandez v. Commissioner, 490 U.S. 680 (1989), is a decision of the United States Supreme Court relating to the Internal Revenue Code § 170 charitable contribution deduction.
Norwood v. Harrison, 413 U.S. 455 (1973), is a United States Supreme Court decision in the area of constitutional law which the court held that a state cannot provide aid to a private school which discriminates on the basis of race.
Lamar School, is an independent coeducational school located in Meridian, Mississippi, United States founded in 1964 as a segregation academy. It consists of elementary, middle, and high school, and serves grades Pre-K through 12th. The school is located on a 40 acres (16 ha) site on Lindley Road.
Tax protesters in the United States advance a number of administrative arguments asserting that the assessment and collection of the federal income tax violates regulations enacted by responsible agencies –primarily the Internal Revenue Service (IRS)– tasked with carrying out the statutes enacted by the United States Congress and signed into law by the President. Such arguments generally include claims that the administrative agency fails to create a duty to pay taxes, or that its operation conflicts with some other law, or that the agency is not authorized by statute to assess or collect income taxes, to seize assets to satisfy tax claims, or to penalize persons who fail to file a return or pay the tax.
Tunica Academy is a K-12 non-denominational Christian private school located in unincorporated Tunica County, Mississippi, near Tunica. The school was founded in 1964 and has been described as a segregation academy. Tunica Academy is an accredited member of the Mississippi Private School Association.
Starkville Academy (SA) is a private kindergarten through 12th grade school in Starkville, Mississippi, operated by the Oktibbeha Educational Foundation. It was founded in 1969 on property adjacent to Starkville High School as a segregation academy.
Calhoun Academy (CA) is a private school in Pittsboro, Mississippi founded in 1968 as a segregation academy.
East Holmes Academy (EHA) was a segregation academy in West, Mississippi. The school was founded in 1965 and closed in 2006. In 1989, EHA received national attention after two incidents involving alleged racial discrimination.
Coffey v. State Educational Finance Commission (1969) was a federal case that addressed state support of segregation academies in Mississippi. More broadly, it established the standards the Internal Revenue Service would use to determine the tax-exempt status of private schools based on their segregation policies.
