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56 U. Tol. L. Rev. 1 (2024-2025)

handle is hein.journals/utol56 and id is 1 raw text is: HOW MIGHT A UNIVERSITY'S TAX-EXEMPT STATUS NOT BE REVOKED BY THE IRS FOR LEGACY AND DONOR ADMISSIONS, PARTICULARLY AFTER STUDENTS FOR FAIR ADMISSIONS V. PRESIDENT & FELLOWS OF HARVARD COLLEGE, AND AFTER LOPER BRIGHT ENTERPRISES V. RAIMONDO? John R. Dorocak, JD., LL.M (Tax), C.P.A.* I. INTRODUCTION Particularly after the Supreme Court decision in Students for Fair Admissions, Inc. v. President & Fellows ofHarvard University' (SFA), holding admissions programs failed strict scrutiny by using race as a stereotype or negative, a number of law review articles have attempted to utilize the reasoning of the majority opinion particularly in a variety of settings.2 Some have even attempted to use SFA in the area of taxation.3 One area in which SFA might be utilized is to attempt to revoke the tax-exempt status of * John R. Dorocak, Honors A.B., Xavier University, J.D., Case Western Reserve University, LL.M. (Tax), University of Florida, C.P.A., California, and Ohio, is a Professor of Accounting at California State University, San Bernardino. Thank you to my sons, Jonathan, and Garrett, who constantly interest me. Thank you also to Kathi Menard who has taken on the task, from Marion Wiltjer, of trying to decipher my dictation and handwriting. Marion typed my dictation and handwriting from 1993 to 2010 and her assistance was instrumental in my success in my earlier years in academia. Marion passed away on March 29, 2023. RIP, Marion. You are missed. In addition, I would like to thank participants at the Pacific Southwest Region Academy of Legal Studies in Business Annual Meetings for their insightful comments and questions concerning this and other articles of mine. 1. Students for Fair Admissions, Inc. v. President & Fellows of Harv. Coll., 600 U.S. 181 (2023). 2. See, e.g., Lauren Rogal, Legacy and Largesse: The Tax Law of College Admissions, 43 VA. TAxREv. 169 (2023); Laura Snyder, What a Decision on Affirmative Action Teaches About Taxation, 51 RUTGERS L. REC. 102 (2023); Deborah Hellman, The Zero-Sum Argument, Legacy Preferences, and the Erosion of the Distinction Between Disparate Treatment and Disparate Impact, 109 VA. L. REV. ONLINE 185 (2023); Harvard Law Review, Title VI- College Admissions - Community Groups Argue Harvard's Legacy and Donor Admissions Policy is Illegal Race Discrimination - Complaint Under Title VI of the Civil Rights Act of 1964, Chica Project v. President & Fellows of Harvard College (Off for C.R., U.S. Dep 't. ofEduc., filed, July 3, 2023), 137 HARv. L. REv. 1272 (Feb. 2024); Jeh Charles Johnson, The Demise of Affirmative Action: Where Do We Go From Here?, 95 N.Y. STATE BAR ASS'N J. 8 (2023); Justin Cole & Gregory Curfinan, Back to Bakke: The Compelling Need for Diversity in Medical School Admissions, 22 YALE J. HEALTH POL'Y, L. & ETHICS 60 (2023); Nicole J. Benjamin, A Supreme Challenge, R.I. BAR J., Sept./Oct. 2023, at 3. 3. See generally Rogal, supra note 2; see generally Snyder, supra note 2. 1

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