CHAPTER SIXConcept of Charitable


(d) Other Forms of Discrimination

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109.1 In the aftermath of the Supreme Court's ruling that there is a constitutional right to same-sex marriage, with this right to marry a “fundamental right inherent in the liberty of the person, and under the Due Process and Equal Protection Clauses of the Fourteenth Amendment” (Obergefell v. Hodges, 135 S. Ct. 2584, 2604 (2015)), tax-exempt charitable, educational, and religious organizations are contemplating the notion that their exemption may be jeopardized if they engage in practices contrary to same-sex marriage protections. The Department of the Treasury, on October 21, 2014, issued proposed regulations to implement the Obergefell decision in a variety of tax law contexts (REG-148998-13).

(e) Affirmative Action Principles

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The Court subsequently articulated a tougher strict scrutiny test that courts are to use in evaluating race-based affirmative action programs in the public higher education context.125 The prior version of the test, the Court stated, “does not permit a court to accept a school's assertion that its admissions process uses race in a permissible way without a court giving close analysis to ...

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