Legal Opinion

Defending the Revocation of the Tax-Exempt Status of Certain Private Schools in Light of the Ashbrook Amendment

Department of Justice Office of Legal Counsel

Decided December 24, 1981Published

1Opinion of the Court

DefemdliEg tin© Revocation of ttlln©Tax-Exempt Status off Certain Private Schools im Light off tike AsMbroolk Amneinidliniiieinit T he A shbrook amendm ent’s limitation on the expenditure of appropriated funds by the Internal Revenue Service (IRS) on actions that would cause the revocation o f a school's tax-exempt status applies only prospectively, and revocation notices issued prior to its effective date thus remain valid. A bar on the expenditure o f appropriations w hich does not amend underlying substantive law will not lightly be interpreted to prohibit the Executive from appearing in…

2Cases cited19 opinions

  1. Allen v. WrightSupreme Court of the United States · 1984
  2. Brown v. Board of EducationSupreme Court of the United States · 1954
  3. Runyon v. McCrarySupreme Court of the United States · 1976
  4. Bob Jones University v. United StatesSupreme Court of the United States · 1983
  5. Bob Jones University v. SimonSupreme Court of the United States · 1974

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