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individuals, within the meaning of sections 501(c)(3) and
170(c)(2)(C).
(3) If the answer to issue (1) is “no”, or the answer
to issue (2) is “yes”, then whether the retroactive
revocation of the favorable ruling letter was an abuse of
discretion.
The parties have also raised ancillary issues, including the
following: (1) whether petitioner’s direct mail fundraising
arrangement with Watson and Hughey Company (hereinafter sometimes
referred to as W&H) constitutes a joint venture; (2) whether a
portion of the direct mail campaign expenses petitioner incurred
are properly allocable to public education; and (3) whether the
mailings made under petitioner’s nonprofit mail permits violate
United States Postal Service regulations as cooperative mailings
due to the nature of the fundraising arrangement between
petitioner and W&H, and to W&H’s co-ownership rights in
petitioner’s mailing list.
FINDINGS OF FACT
Some of the facts have been stipulated; the stipulations and
the stipulated exhibits are incorporated herein by this
reference.
On June 1, 1990, petitioner filed for bankruptcy under
chapter 7 of the Bankruptcy Code in the U.S. Bankruptcy Court for
the Southern District of Indiana, Indianapolis Division. On
January 28, 1991, the bankruptcy court granted petitioner’s
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