Revoking Tax-Exemption for Pursuit of DEI
Author
About This Report / White Paper
Ellen Aprill is a noted and respected tax professor and attorney. Though the focus is on nonprofits promoting diversity, equity and inclusion, the paper has a more general application to nonprofits whose status may be challenged.
As the abstract states: The paper advises that tax-exempt organizations have solid bases on which to answer attempted revocation. They have a number of ways to respond to any attempts at revocation. They can make changes, large and small, to current operations. They can go to court. But they, along with their advisers, need to consider now the choices they will make and the actions they will take. The article concludes with Justice Powell’s observation in his Bob Jones concurrence: “the provision of tax exemptions to nonprofit groups is one indispensable means of limiting the influence of governmental orthodoxy on important areas of community life.” This statement stands as an important reminder for both charities and the current administration.
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