Tax Exemption, Public Policy, and Discriminatory Fraternities

Authors

David Herzig, Ernst & Young; Valparaiso University School of Law
Samuel D. Brunson, Loyola University Chicago, School of LawFollow

Document Type

Article

Publication Date

2015

Abstract

In this Essay, Professors Herzig and Brunson, make the normative argument that the Service should rejected tax-exemptions of social clubs if there is disparate impact, at minimum as to race, in their policies. They look to current Supreme Court jurisprudence to demonstrate a willingness of the Court to import a public policy rule into the social club rules. Alternatively, if this position is untenable under traditional administrative law principles, they propose a statutory fix.

Recommended Citation

David J. Herzig & Samuel D. Brunson, Tax Exemption, Public Policy, and Discriminatory Fraternities, 35 Va. Tax Rev. 116 (2015).