Staff Report on IRS's Proposed Revenue Procedure Regarding the Tax-exempt Status of Private Schools

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74. lappuse - establishment of religion' clause of the First Amendment means at least this : Neither a state nor the Federal Government can set up a church. Neither can pass laws which aid one religion, aid all religions, or prefer one religion over another.
126. lappuse - The Act proscribes not only overt discrimination but also practices that are fair in form, but discriminatory in operation. The touchstone is business necessity. If an employment practice which operates to exclude Negroes cannot be shown to be related to job performance, the practice is prohibited.
126. lappuse - Under the Act, practices, procedures, or tests neutral on their face, and even neutral in terms of intent, cannot be maintained if they operate to "freeze" the status quo of prior discriminatory employment practices.
138. lappuse - M school admits students of any race, color, national and ethnic origin to all the rights, privileges, programs, and activities generally accorded or made available to students at the school. It does not discriminate on the basis of race, color, national and ethnic origin in administration of its educational policies, admissions policies, scholarship and loan programs, and athletic and other school-administered programs.
139. lappuse - Yes," explain how you are operated wholly or predominantly from government funds or property. Submit a copy of your funding agreement regarding government funding. Do not complete the remainder of Schedule B. 3 In what public school district, county, and state are you located?
60. lappuse - Davis' goal of admitting minority students disadvantaged by the effects of past discrimination is sufficiently important to justify use of race-conscious admissions criteria. B Properly construed, therefore, our prior cases unequivocally show that a state government may adopt race-conscious programs if the purpose of such programs is to remove the disparate racial impact its actions might otherwise have and if there is reason to believe that the disparate impact is itself the product of past discrimination,...
79. lappuse - ... any significant effect on white flight. Using demographic projection methods, the present study offers further information about white flight induced by court-ordered desegregation. The effect is strongest in the first year of desegregation, with average white losses accelerating by factors of 2 to 4 in most cases. But the projections also show that many districts suffer anticipatory white losses, usually between the initial legal activities and the actual start of desegregation. More important,...
67. lappuse - The essence of all that has been said and written on the subject is that only those interests of the highest order and those not otherwise served can overbalance legitimate claims to the free exercise of religion.
54. lappuse - The organization must fully describe the activities in which it expects to engage, including the standards, criteria, procedures, or other means adopted or planned for carrying out the activities ; the anticipated sources of receipts; and the nature of contemplated expenditures.
63. lappuse - ... particular sect. Some churches have either sought or accepted state financial support for their schools. Here again the efforts to obtain state aid or acceptance of it have not been limited to any one particular faith.

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