Tax Exemption, Public Policy, and Discriminatory Fraternities

In this Essay, Professors Herzig and Brunson, make the normative argument that the Service should rejected tax-exemptions of social clubs if there is disparate impact, at minimum as to race, in their policies. They look to current Supreme Court jurisprudence to demonstrate a willingness of the Court to import a public policy rule into the social club rules. Alternatively, if this position is untenable under traditional administrative law principles, they propose a statutory fix.