''Coit v. Green'', 404 U.S. 997 (1971), was a case in which the

United States Supreme Court The Supreme Court of the United States (SCOTUS) is the highest court in the federal judiciary of the United States. It has ultimate appellate jurisdiction over all U.S. federal court cases, and over state court cases that involve a point o ...

affirmed a decision that a

private school Private or privates may refer to: Music * " In Private", by Dusty Springfield from the 1990 album ''Reputation'' * Private (band), a Denmark-based band * "Private" (Ryōko Hirosue song), from the 1999 album ''Private'', written and also recorde ...

which practiced

racial discrimination Racial discrimination is any discrimination against any individual on the basis of their skin color, race or ethnic origin.Individuals can discriminate by refusing to do business with, socialize with, or share resources with people of a certain g ...

could not be eligible for a

tax exemption Tax exemption is the reduction or removal of a liability to make a compulsory payment that would otherwise be imposed by a ruling power upon persons, property, income, or transactions. Tax-exempt status may provide complete relief from taxes, redu ...

Summary of findings

In ''Green v. Connally'', the court declared that neither IRC 501(c)(3) nor IRC 170 provided for tax-exempt status or deductible contributions to any organization operating a private school that discriminates in admissions on the basis of race. Since this time, if a school has adopted and announced a racially non-discriminatory admissions policy and has not taken any overt action to discriminate in admissions, the Service concludes that the school has a racially non-discriminatory admissions policy. The U.S. Supreme Court, however, specifically did not rule on the hypothetical possibility of a school which discriminated against minorities for religious reasons. In the interim, the

IRS The Internal Revenue Service (IRS) is the revenue service for the United States federal government, which is responsible for collecting U.S. federal taxes and administering the Internal Revenue Code, the main body of the federal statutory tax ...

took steps to implement the nondiscrimination requirement including Revenue Ruling 71–447, 1971–2 C.B. 230, Revenue Procedure 72–54, 1972–2 C.B. 834, Revenue Procedure 75–50, 1975–2 C.B. 587, and Revenue Ruling 75–231, 1975–1 C.B. 158. Without comment, the Supreme Court affirmed the judgment of the United States District Court for the District of Columbia at the end of 1971 for the families in this case.

Results

Educational separation in the US prior to Brown Map

A decade later, scores of schools had not changed policies and remained ineligible for tax-exempt status.

References

*
Doe and Rabago v. Kamehameha Schools/Bernice Pauahi Bishop Estate, et al.
' (2007).
IRS (1982). Update on Private Schools

Goluboff, R. L. (2000). "The Thirteenth Amendment and the Lost Origins of Civil Rights."
''Duke Law Journal, 50'' Paper was presented at the 2000 Annual Meeting of the

American Society for Legal History The American Society for Legal History is a learned society dedicated to promoting scholarship and teaching in the field of legal history. It was founded in 1956 and has an international scope, despite being based in the United States. It sponsors ...

. p. 1609. {{DEFAULTSORT:Coit v. Green United States Supreme Court cases 1971 in United States case law United States school desegregation case law United States Supreme Court cases of the Burger Court United States equal protection case law

Summary of findings

Results

See also

References