Bob Jones University and the Rule of Law

Authors

University of Washington School of Law, University of Washington School of Law

Document Type

Research Report

Publication Date

5-2025

Abstract

The Rule of Law is what keeps tax exemption from being a political weapon.

Bob Jones University shows the Rule of law in action: clear public policy, cross-branch consensus, balanced against constitutional rights, and enforced through transparent procedures and court review.

The case is influential because it lays the foundations for analyzing The Public Policy Doctrine, a key element when courts review tax exempt revocation cases.

The revocation of tax-exempt status is law-driven, not headline-driven; the Bob Jones University v. United States case set an important precedent by creating a narrow and cautious framework that the IRS must follow to revoke an organization’s tax-exempt status.

Recommended Citation

University of Washington School of Law, Bob Jones University and the Rule of Law (2025), https://digitalcommons.law.uw.edu/ruleoflawinitiative/8