Oliver Family Foundation - Page 5

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          American New Covenant Church v. Commissioner, 74 T.C. 293, 304              
               We must decide whether this Court has jurisdiction to make a           
          determination with respect to petitioner's status.  Section                 
          7428(a) confers jurisdiction on this Court to “make a                       
          declaration” with respect to the “initial qualification” of an              
          organization as an organization described in section 501(c)(3)              
          which is exempt from tax under section 501(a).  Subsection (b) of           
          section 7428 provides certain limitations on our jurisdiction for           
          declaratory judgments relating to section 501(c)(3) status, as              
               SEC. 7428(b). Limitations.--                                           
                    (1) Petitioner.--A pleading may be filed under this               
               section only by the organization the qualification or                  
               classification of which is at issue.                                   
          Thus, under section 7428(b), this Court's jurisdiction is limited           
          to actions filed by the organization, the qualification or                  
          classification of which is at issue.  Petitioner in this case,              
          the Oliver Family Foundation, is the appropriate petitioner.                
          However, if as respondent contends, Dr. Tully was not authorized            
          to file a petition on behalf of petitioner, section 7428(b)(1)              
          and Rules 60(a)(2) and 210(b)(11) would require this Court to               
          dismiss the instant case.                                                   
               The record indicates that at the time the instant petition             
          was filed, Dr. Tully was the vice president of petitioner.  For             
          each year petitioner was in existence, Nevada law required a list           

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Last modified: May 25, 2011