Short for "Bob Jones," this term is used by students of Bob Jones University, as well as others outside the University.Generally a term of derision when used in the student environment: to be called a Bo Jo (or the shorter version of "Boj") to your face is rare.Jones is the great-grandson of the school founder, Bob Jones.
Racially discriminatory educational institutions cannot be viewed as conferring a public benefit within the above "charitable" concept or within the congressional intent underlying 501(c)(3). Such interpretation is wholly consistent with what Congress, the Executive, and the courts had previously declared. (d) The Government's fundamental, overriding interest in eradicating racial discrimination in education substantially outweighs whatever burden denial of tax benefits places on petitioners' exercise of their religious beliefs. (e) The IRS properly applied its policy to both petitioners. POWELL, J., filed an opinion concurring in part and concurring in the judgment, post, p. REHNQUIST, J., filed a dissenting opinion, post, p. It's reserved for those fellow students who seem to believe that the rules and regulations of Bob Jones University are as inspired as the Bible.The term is frequently applied to APC's, PC's, and Hall Leaders, but not often fairly.After paying a portion of the federal unemployment taxes for a certain taxable year, the University filed a refund action in Federal District Court, and the Government counterclaimed for unpaid taxes for that and other taxable years. 81-1, petitioner Goldsboro Christian Schools maintains a racially discriminatory admissions policy based upon its interpretation of the Bible, accepting for the most part only Caucasian students. Holding that the IRS exceeded its powers in revoking the University's tax-exempt status and violated the University's rights under the Religion Clauses of the First Amendment, the District Court ordered the IRS to refund the taxes paid and rejected the counterclaim. The IRS determined that Goldsboro was not an organization described in 501(c)(3) and hence was required to pay federal social security and unemployment taxes.