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activities, the regulations provide that "the conduct of such
activities by an exempt organization during a significant portion
of the season ordinarily constitutes the regular conduct of trade
or business." Id.
The regulations provide special rules for "intermittent
activities". Sec. 1.513-1(c)(2)(ii) and (iii), Income Tax Regs.
We have previously noted:
The regulation does not, in terms, define
"intermittent". We gather from the context that an
activity is to be regarded as intermittent if it is not
conducted by the tax-exempt organization on a year-
round basis (or, with regard to an activity that is
normally conducted by nonexempt organizations only on a
seasonal basis, the activity is intermittent if it is
not conducted by the tax-exempt organization for
substantially the full season). * * * [Veterans of
Foreign Wars, Mich. v. Commissioner, 89 T.C. 7, 32
(1987).]
The regulations, apparently equating "intermittent" with
"discontinuous" and "periodical", provide that exempt
organization business activities "which are engaged in only
discontinuously or periodically will not be considered regularly
carried on if they are conducted without the competitive and
promotional efforts typical of commercial endeavors." Sec.
1.513-1(c)(2)(ii), Income Tax Regs. For example, "the
publication of advertising in programs for sports events or music
or drama performances will not ordinarily be deemed to be the
regular carrying on of business." Id.
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