University of Kentucky UKnowledge Law Faculty Scholarly Articles Law Faculty Publications Winter 2000 The Power of The Treasury: Racial Discrimination, Public Policy, and "Charity" In Contemporary Society David A. Brennen University of Kentucky College of Law,
[email protected] Follow this and additional works at: https://uknowledge.uky.edu/law_facpub Part of the Tax Law Commons Right click to open a feedback form in a new tab to let us know how this document benefits ou.y Recommended Citation David A. Brennen, The Power of The Treasury: Racial Discrimination, Public Policy, and "Charity" In Contemporary Society, 33 U.C. Davis L. Rev. 389 (2000). This Article is brought to you for free and open access by the Law Faculty Publications at UKnowledge. It has been accepted for inclusion in Law Faculty Scholarly Articles by an authorized administrator of UKnowledge. For more information, please contact
[email protected]. The Power of The Treasury: Racial Discrimination, Public Policy, and "Charity" In Contemporary Society Notes/Citation Information U.C. Davis Law Review, Vol. 33, No. 2 (Winter 2000), pp. 389-447 This article is available at UKnowledge: https://uknowledge.uky.edu/law_facpub/255 The Power of the Treasury: Racial Discrimination, Public Policy, and "Charity" in Contemporary Society David A. Brennen TABLE OF CONTENTS PRO LO GU E ........................................................................................ 391 INTRODUCTIO N ................................................................................ 394 I. DEVELOPMENT OF TREASURY'S PUBLIC POLICY POWER ............ 397 A. Overview of Tax-Exempt CharitableStatus ........................... 397 B. Birth of the Public Policy Power............................................ 400 1. Bob Jones University ..................................................... 400 2. Analysis of Bob Jones University .................................. 406 II. DELEGATION OF PUBLIC POLICY POWER BY CONGRESS .....