for a purpose specified in section 170(c), or is to be used exclusively for religious, charitable, scientific, literary, or educational purposes, ... 26 U.S.C. § 642(c)(2). The court agrees with plaintiffs that after Edwards Congress knew it had to clearly state its intent to reduce charitable deductions by taxes. The fact that Congress knew how to express this intent is evidenced by the express language Congress added in section 2055(c) for estate tax charitable deductions. However, Congress has not added any such language to section 642(c) governing charitable deductions for income tax purposes despite amending this section several times since Edwards was decided. In Edwards v. Phillips, 373 F.2d 616, 619 (10th Cir.), cert. denied, 389 U.S. 834, 88 S.Ct. 38, 19 L.Ed.2d 94 (1967) (<HOLDING>), the Tenth Circuit rejected a similar attempt
holding that a school district was not liable for sexual molestation of plaintiffs daughter by a teacher even though the acts occurred on school property and during school hours holding the tlo standard governs school searches when school resource officers  who although employed by the local police department are primarily responsible to the school district  are acting in conjunction with school officials holding a bequest to foreign school district not deductible for estate tax purposes holding that for estate tax purposes property is to be valued as it exists in the hands of the estate holding that property tax was a state tax and was thus disproportionate unreasonable and unfair because of discrepancies in tax rates of up to 400 between school districts