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THE INTERNAL Revenue Service has issued a ruling recognizing the tax exempt status of The Carrot Seed Center School, in Flint Hill, said James P. Boyle, District Director for Virginia. This recognition follows the school’s recently announced admission policy of racial nondiscrimination for students to all school activities.
The ruling was issued under the statement of position announced by the IRS on July 10, 1970, concerning the tax exempt status of private schools. In that statement the IRS concluded that it could no longer legally justify recognizing exempt status to private schools that practice racial discrimination. Nor can it allow gifts to such schools to be treated as
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