Timing of a school’s founding can legally constitute evidence of discrimination.

Evidence

Green v. Connally (1971) set the standard by which the Internal Revenue Service identifies a segregation academy, a so-called “Paragraph (1) School”. The IRS must deny exemption to schools: which have been determined in adversary or administrative proceedings to be racially discriminatory; or were established or expanded at or about the time the public school districts in which they are located or which they serve were desegregating, and which cannot demonstrate that they do not racially discriminate in admissions, employment, scholarships, loan programs, athletics, and extracurricular programs. — Wikipedia contributors, Segregation Academy, 50

Categorization

• XREF: Connects to general principles of tax-exempt status and how administrative definitions carry legal force.
• SEED: Angle: ‘founded at or about the time of desegregation’ — the rare case where timing itself is codified as legal evidence of intent.