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motion to lift the automatic stay and permit petitions to be
filed in the Tax Court for purposes of initiating the instant
declaratory judgment action and a related deficiency proceeding.4
When the petition was filed in the instant case, petitioner
was a not-for-profit corporation in bankruptcy in Indiana.
Gregory Fehribach, the trustee in bankruptcy, maintained an
office in Indianapolis, Indiana.
Background and Summary
Petitioner was organized in 1963 as a Delaware not-for-
profit corporation. Petitioner is a membership organization.
Its members consist of local cancer agencies throughout the
country. By letter dated March 31, 1969, respondent ruled that
petitioner was exempt from Federal income tax under section
501(c)(3) and that donors may deduct contributions to petitioner
under sections 170, 2055, 2106, and 2522.
Petitioner’s founding members had previously been local
chapters of the American Cancer Society (hereinafter sometimes
referred to as the ACS). These founding members separated from
the ACS because (1) they wanted to participate in United Way
fundraising campaigns, which ACS prohibited at that time; and (2)
they wanted to concentrate on cancer prevention and alleviation
of pain and suffering of cancer victims, rather than research to
develop a cure for cancer.
4 The related deficiency proceeding, docket No. 2009-91,
involves deficiencies determined for 1986 and 1987. The parties
have agreed to hold that case in abeyance until after the
resolution of the instant case.
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Last modified: May 25, 2011