- 5 -
American New Covenant Church v. Commissioner, 74 T.C. 293, 304
(1980).
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
follows:
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
Page: Previous 1 2 3 4 5 6 Next
Last modified: May 25, 2011