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.

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 organizations maintaining schools with racially discriminatory policies. 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. 28 January 1982

   Introduced

   Read twice and referred to the Committee on Finance.

   Source: IntroReferral

2. 28 January 1982

   Introduced

   Introduced in Senate

   Source: IntroReferral

3. 1 February 1982

   Committee

   Committee on Finance. Hearings held.

   Source: Committee

4. 2 February 1982

   Committee

   Committee on Finance requested executive comment from OMB; Treasury Department; Education Department.

   Source: Committee

Votes

No vote records are attached yet.

Versions

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

Documents

1 official file

• Introduced in Senate

  summary · EN · 28 January 1982

  Open at official source

Sponsors

• Sen. Dole, Robert J. [R-KS] · R · Sponsor
• · ssfi00 · Standing

Related records

• related to → 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.
• related to → 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.
• amends ← To allow the awarding of court costs, attorneys fees, accountants fees, and certain other expenses incurred in civil and criminal proceedings brought under the Internal Revenue Code of 1954.