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(1) to or for the use of the United
States, any State, any political subdivision
thereof, or the District of Columbia, for
exclusively public purposes;
(2) to or for the use of any corporation
organized and operated exclusively for
religious, charitable, scientific, literary,
or educational purposes * * *
The fact that a corporation is organized under a nonprofit
corporation statute is not sufficient for it to qualify as a
recipient pursuant to section 2055(a)(2). See Estate of Smith v.
Commissioner, T.C. Memo. 1961-242. It must also be organized and
operated exclusively for religious, charitable, scientific,
literary, or educational purposes. See sec. 2055(a)(2); sec.
20.2055-1(a)(2), Estate Tax Regs.; see also Estate of Smith v.
Commissioner, supra.
It is well established that an estate is not entitled to a
deduction for a bequest made to a nonprofit cemetery unless the
cemetery is devoted to an exclusively charitable purpose. See
Mellon Bank, N.A. v. United States, 762 F.2d 283 (3d Cir. 1985);
First Natl. Bank v. United States, 681 F.2d 534 (8th Cir. 1982);
Child v. United States, 540 F.2d 579 (2d Cir. 1976); Gund's
Estate v. Commissioner, 113 F.2d 61 (6th Cir. 1940); Estate of
Amick v. Commissioner, 67 T.C. 924 (1977); see also Linwood
Cemetery Association v. Commissioner, 87 T.C. 1314 (1986).
Where a cemetery is owned, operated, and adjoined by a
church as the church burial ground, and the church is operated
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