The Illinois Supreme Court has permitted the General Assembly to create a system of public school funding that is widely disparate and disadvantageous to students in school districts with low-property wealth. In this Article, I argue that the court has not adequately considered the nexus between the Uniformity of Taxation provision and the…

Is concerned that the Internal Revenue Service may improvidently apply its standards of what constitutes racial discrimination, and argues that the judicial basis for the removal of tax-exempt status is not firmly established. Available from Business Manager, Catholic Lawyer, Fromkes Hall, Grand Central and Utopia Parkways, Jamaica, NY 11439. (IRT)

In the revocation of Bob Jones University's tax exemption because of prohibition of interracial dating, these questions are addressed: Has the IRS the authority to interpret public policy, and if so, may it impinge on free exercise of religious beliefs that favor some organizations over others? (Author/MSE)

By seeking to compel a religious organization to conform to a perceived government policy, the Internal Revenue Service violates both the free exercise and establishment clauses of the first amendment. This would open the door for further use of taxing power to pressure religious organizations to change. (Author/MSE)

The United States Supreme Court is expected to rule on a case involving the tax-exempt status of educational institutions that have racially discriminatory policies, in particular, Bob Jones University. A picture of life at the school is offered along with an interview with its president. (MLW)

In light of two cases soon to be decided by the U.S. Supreme Court--"Bob Jones University v. United States" and "Goldsboro Christian Schools, Inc. v. United States"--this monograph discusses the issue of freedom of religion and racially discriminatory private religious schools. After noting the statutory basis of tax-exempt…

Examines the Internal Revenue Service's proposed procedures for reviewing the tax exempt status of private schools and the controversy surrounding the procedure. Concludes that fair administration of the procedure will result in net benefit to all concerned. Available from William and Mary Law Review, College of William and Mary, Williamsburg, VA…

State higher education-related referenda and 1986 voter response are listed concerning compensation of state employees, facility improvement, bond issues, English as the official state language, taxes and tax policy, lotteries for financing education, state trust funds for education funding, and governing boards. (MSE)

Examines the legal status of racial discrimination in admission to private, nonsectarian schools; the legal status of racial discrimination in private, sectarian schools; the status of proposed revenue procedures for private, tax-exempt schools; and other unresolved legal issues. (Author/IRT)

Explores six court cases in which the court addressed the permissibility of aid to higher education under the federal constitution. While state court interpretations may shift because of "Ex Corde Ecclesiae," the Papal constitution on higher education, it is seen as unlikely that federal or state taxing authorities will revoke…

The constitutionality of a national tuition tax credit plan is examined with specific reference to questions that are raised under the religion clauses of the First Amendment. Recommendations are made for government plans that avoid the church-state conflict and maintain government neutrality. (BH)