Michael and Marla Sklar - Page 4

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                              School                  School Year                     
               Child          Attended     Jan.-June 1995  Sept.-Dec. 1995            
               H.S.    Yeshiva Rav Isacsohn        7th           8th                  
               T.S.           Emek                6th            7th                  
          M.S.                Emek                4th            --                   
                    Yeshiva Rav Isacsohn          --             5th                  
               A.S.           Emek                1st            2d                   
               T.S.           Emek                none      preschool                 
               3.   Petitioners’ Educational Goals and Values                         
               Petitioners did not consider sending their children to any             
          school other than an Orthodox Jewish school.  Petitioners sent              
          their children to Emek and Yeshiva Rav Isacsohn because they                
          deeply believe that they should provide their children with an              
          Orthodox Jewish education in an Orthodox Jewish environment.                
          Petitioners were primarily concerned with the religious component           
          of their children’s education, but they were also interested in             
          the quality of their secular education.                                     
          B.   Emek and Yeshiva Rav Isacsohn                                          
               1.   General                                                           
               During 1995, Emek and Yeshiva Rav Isacsohn were exempt from            
          Federal income tax under section 501(c)(3) and qualified as                 
          organizations described in section 170(b)(1)(A)(ii); i.e., an               
          educational organization which normally maintains a regular                 
          faculty and curriculum and normally has a regularly enrolled body           
          of pupils or students in attendance at the place where its                  
          educational activities are regularly conducted.                             







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Last modified: May 25, 2011