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Taxation- Deductibility Of Contributions To Segregated Private School

University of Richmond Law Review

Brown v. Board of Education set the stage for an extensive series of activities designed to circumvent the Court's intention to abolish segregated public education. However legally futile many of these endeavors have become, there remains one instrument of education over which the fourteenth amendment is powerless: the private school. Since tuition alone inevitably fails to generate sufficient revenue to fund the necessary expenses of construction and operation, private charitable contributions are needed, and are encouraged by their deductibility for federal income, as well as estate and gift tax purposes.