Alumni Association of the University of Oregon, Inc. - Page 21

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          organizations from the trade or business of exchanging or renting           
          mailing lists to other tax-exempt organizations.5  Section 513(h)           
          is effective for exchanges and rentals of member lists after                
          October 22, 1986.  Respondent contends that the enactment of                
          section 513(h) implies that renting mailing lists is generally              
          a trade or business.  As in Sierra Club, Inc. v. Commissioner,              
          103 T.C. 307 (1994), respondent asks us to infer from the                   
          enactment of section 513(h) that Congress generally views gross             
          income from the licensing of mailing lists as UBTI, unless                  
          excepted by section 513(h).  We do not draw that inference.                 
               It is at best hazardous to infer the intent of an earlier              
          Congress from a later one.  See Firestone Tire & Rubber Co. v.              
          Bruch, 489 U.S. 101, 114 (1989); United States v. Price, 361                


               5 Sec. 513(h) provides:                                                
                    (1) In general.--In the case of an organization                   
               which is described in section 501 and contributions to                 
               which are deductible under paragraph (2) or (3) of                     
               section 170(c), the term "unrelated trade or business"                 
               does not include--                                                     
          *   *   *   *   *   *   *                                                   
                         (B) any trade or business which consists of--                
                              (i) exchanging with another such                        
                         organization, names and addresses of donors                  
                         to (or members of) such organization, or                     
                              (ii) renting such names and addresses to                
                         another such organization.                                   
          Tax Reform Act of 1986, Pub. L. 99-514, sec. 1601(a), 100 Stat.             
          2085, 2766.                                                                 




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