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1. Held: W&H was an “insider” for purposes of the
inurement provisions of secs. 501(c)(3), 170(c)(2)(C),
I.R.C. 1954 and 1986.
2. Held, further, there was an inurement of net
earnings to W&H; petitioner fails to qualify as an exempt
organization or as an eligible charitable donee.
3. Held, further, respondent’s retroactive revocation
of the favorable ruling letter back to June 11, 1984, was
not an abuse of discretion.
Leonard J. Henzke, Jr., James W. Curtis, Jr., MacKenzie
Canter III, Theodore R. Weckel, Jr., and Joseph Greif, for
petitioner.*
Dianne I. Crosby, Deidre A. James, Sandra M. Jefferson, and
Chalmers W. Poston, Jr., for respondent.
TABLE OF CONTENTS
Page
Introduction and Statement of Issues ...................... 4
Findings of Fact .......................................... 5
Background and Summary.................................. 6
Direct Mail Fundraising................................. 14
* After the trial was held and opening briefs were filed, but
before the parties filed their answering briefs, Theodore R.
Weckel, Jr., was given permission to withdraw from the instant
case.
Briefs amici curiae were filed by Thomas A. Troyer, Albert
G. Lauber, Jr., and Catherine E. Livingston, as attorneys for
American Heart Association, American Lung Association, American
Cancer Society, and Independent Sector (hereinafter sometimes
collectively referred to as American/Sector), and by Roger Warin
as attorney for Non-Profit Mailers Federation (hereinafter
sometimes referred to as Mailers).
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