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A Beka Book is a publisher affiliated with Pensacola Christian College (PCC) that produces K-12 curriculum materials that are used by Christian〔http://cathyduffyreviews.com/major-publishers.htm〕 schools and homeschooling families around the world. It is named after Rebekah Horton, wife of college president Arlin Horton. By the 1980s, A Beka Book and BJU Press (formerly Bob Jones University Press) were the two major publishers of Christian-based educational materials in America. A Beka Book's video program (A Beka Academy) and the Traditional Parent-Directed program are Accredited〔https://www.abekaacademy.org/About/Accreditation.aspx〕 by the following organizations: first by the Middle States Association of Colleges and Schools Commissions on Elementary and Secondary Schools (MSA CESS) which accredits early-childhood through post-secondary institutions in the United States and member institutions in more than 85 countries around the world; and secondly has received full accreditation by the Florida Association of Christian Colleges and Schools (FACCS). FACCS full accreditation provides additional state and national recognition through the National Council for Private School Accreditation (NCPSA). A Beka Book has been criticized in recent years by secular organizations such as the University of California and National Center for Science Education for selling works that are contradictory to the scientific views regarding the origins of the universe, origins of life, and evolution. Counterintuitive to more secular programs, A Beka Book takes a traditional Biblical literalist and young Earth creationist position in its science curriculum, portraying the Genesis creation narrative as a fact. This is unsurprising, however, as A Beka Book is a Christian curriculum typically serving those Christian families who have different viewpoints than their secular counterparts. In Association of Christian Schools International v. Roman Stearns, a judge upheld the University of California's rejection of A Beka publications for preparatory use, because the books are "inconsistent with the viewpoints and knowledge generally accepted in the scientific community." Between 1988 and 1996, A Beka Book held tax exempt status, because its profits were channeled into PCC as a tax-exempt religious organization or educational institution. In January 1995, the U.S. Internal Revenue Service ruled that the college's publishing arm was liable for taxes as a profit-making entity. The IRS further ruled that since the profits of the publishing arm benefited the organization as a whole because both A Beka Book and PCC were run under the same organization and that all of the profits of A Beka Book went directly to PCC constituting 60% of the college's income. The effect of this ruling rendered the publishing company ineligible for future tax exempt status. Although PCC was ultimately cleared of any liability for back taxes, PCC paid the estimated $44.5 million, and A Beka Book paid another $3.5 million. == References == 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「A Beka Book」の詳細全文を読む スポンサード リンク
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