“The new Trump IRS proposal is unlawful and creates endless openings for agency mischief”
Fast-forward to today, when the Burger court’s empowerment of IRS regulation-writers has an unlikely champion in the Trump administration. In a rule proposed in September for a public comment period ending Tuesday, the IRS seeks a vast expansion of its ability to deny tax exemption to universities and other private schools that discriminate based on race.
Bob Jones’s policies were contemptible, open and notorious, and—in the court’s view—so integral to the school that they defined the institution’s “purpose.” A university with such a wretched purpose, the court said, lacked the charitable character necessary for federal tax exemption
