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United States · Bill · HR

H.R. 5412 (97th)

A bill to amend the Internal Revenue Code of 1954 to prohibit the granting of tax-exempt status to organizations maintaining schools with racially discriminatory policies.

openUnited States· United States Congress· EN

Introduced

2 February 1982

Last action

4 February 1982 · Committee

Status

Committee Hearings Held.

Sponsors

Rep. Findley, Paul [R-IL-20], Rep. Foglietta, Thomas M. [D-PA-1]

Subjects

Taxation

Source updated

7 February 2024

Taxation

Summary

Amends the Internal Revenue Code to deny tax-exempt status to organizations maintaining schools with racially discriminatory policies. Denies income tax and estate and gift tax deductions for any contributions or gifts made to such organizations. Defines "racially discriminatory policy" as a refusal to admit students of all races to the rights, privileges, programs, and activities generally made available to students by the organization, or a refusal to administer its educational policies, admissions policies, or other programs in a manner that does not discriminate on the basis of race. Exempts from such definition an admissions policy of a school or a program of religious training or worship that is limited or grants preferences to members of a particular religious organization or belief provided that no such policy or preference is based upon race or upon a belief that requires discrimination on the basis of race. States that the term "race" shall include color or national origin.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

  1. 2 February 1982

    Introduced

    Referred to House Committee on Ways and Means.

    Source: IntroReferral

  2. 2 February 1982

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 2 February 1982

    Introduced

    Introduced in House

    Source: IntroReferral

  4. 4 February 1982

    Committee

    Committee Hearings Held.

    Source: Committee

Votes

No vote records are attached yet.

Versions

No version snapshots stored. Document URLs remain at the source.

Documents

1 official file

Leesvertaling

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Sponsors

Related records

Sources

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