Under pre-1970 IRS regulations, tax exemptions were awarded to private schools regardless of their racial admissions policies, and Bob Jones University was approved for a tax exemption under that policy. Pursuant to a 1970 revision to IRS regulations that limited tax-exempt status to private schools without racially discriminatory admissions policies, the IRS informed the University on November 30, 1970 that the IRS was planning on revoking its tax exempt status as a "religious, charitable . . . or educational" institution. In response, the University filed suit in 1971 in "Bob Jones University v. Schultz."