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Race, Discrimination, Schools — and the IRS? January 23, 2007

Posted by C.A.R.D in African Americans, African-American, Blacks, Card, Citizens Against Racism and Discrimination, Discriminate, Discrimination, Racism, Racist.
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Race, discrimination and education continue to be controversial subjects. These subjects can be even more controversial when taxes and the IRS are involved. Here is an excerpt from a final determination that was just handed down by the IRS with respect to a private school’s application for tax-exempt status:

As noted above, on August 16, 2004, you revised your bylaws to include a statement of your racially nondiscriminatory policy. A statement of your nondiscriminatory policy appears in your Student Handbook and brochure, and your brochure for counseling services. You have also submitted copies of notices of your nondiscriminatory policy and statements of such policy appearing in various newspapers over a period of years. However, the information submitted contains no evidence of actions such as active and vigorous recruitment of African-American students and teachers; financial assistance for African-American students, or non-going communication with members of the African-American community. We acknowledge that you have taken some positive steps in reaching out to the African-American community such as the receptions mentioned previously. Nevertheless, the facts and circumstances do not show that you have made an intensive and comprehensive effort at outreach directed specifically to the African-American community which could possibly result in the enrollment of black students and current employment of black teachers and administrators.

Like the school described in Calhoun Academy v. Commissioner, supra, your interaction with black persons in the community is insufficient to demonstrate that you operate in a bona fide racially nondiscriminatory manner with respect to the enrollment of students and hiring of faculty and administrators.

All of the pertinent facts and circumstances lead us to conclude that you have failed to demonstrate that you have taken sufficient steps to overcome the inference of discrimination set forth in the above mentioned court cases. Thus, you have failed to establish that you operate in a bona fide racially nondiscriminatory manner.

Accordingly, you are not operated exclusively for exempt purposes under section 501(c)(3) of the Code, and thus you do not qualify for recognition of exemption as an organization described in section 501(c)(3). You must file federal income tax returns.

Contributions to you are not deductible under section 170 of the Code.

In this context the IRS, a Washington DC-based organization that many Americans do not trust, finds itself in the role of being America’s moral gatekeeper. While these types of issues do need to be addressed, I can’t help but wonder if the IRS is the right forum and if a federal tax law is the best context under which to address them.

C.a.r.d {Citizens Against Racism and Discrimination} Source: Irstaxtrouble.com

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