Bob Jones University v. United States

Bob Jones University (plaintiff), a Christian-fundamentalist institution, prohibited interracial dating and marriage among students as a matter of religious belief. The IRS (defendant) revoked the University's tax-exempt status under a ruling requiring tax-exempt private schools to have racially nondiscriminatory admissions policies, and the University sued for a tax refund, arguing the revocation was unauthorized and violated its First Amendment rights. The district court ruled for the University, but the Fourth Circuit reversed, holding the University's racially discriminatory policies made it non-charitable and rejecting its First Amendment claim. The University sought certiorari.