Coit v. Green, 404 U.S. 997 (1971), was a case in which the United States Supreme Court affirmed a decision that a private school which practiced racial discrimination could not be eligible for a tax exemption.

[1] The case resulted in a legal challenge to a group of segregation academies in Holmes County, Mississippi, which had formed after the local school district had integrated.

Later that year, President Richard Nixon ordered the Internal Revenue Service to enact a new policy denying tax exemptions to private schools that practiced racial discrimination.

[2][7][3] The largest institution which was targeted under the ruling was fundamentalist Christian college Bob Jones University, which lost its tax exemption in 1976 for its policy prohibiting interracial dating.

[8][9] The IRS struggled to implement enforcement of the ruling throughout the 1970s, however, and in 1978 proposed a new policy which would have revoked the tax exemption of private schools based on their racial composition relative to the demographics of their communities.