Oliver Family Foundation - Page 5

                                        - 5 -                                         

               proposed activities will be exempt, a record of actual                 
               operations may be required before a ruling or                          
               determination letter will be issued.  * * *"  [Emphasis                
               added in the letter.]                                                  
          The letter asked for specific information that the Commissioner             
          needed to rule on petitioner's request for exemption and listed             
          the name and phone number of the person at the Internal Revenue             
          Service to contact with any questions.                                      
               By way of an undated letter, petitioner responded to the               
          Commissioner's letter of September 20, 1994.  This response was             
          no more informative than the prior response as to the specifics             
          of petitioner's organization, activities, or operation.  The                
          latest response repeated many of the statements set forth in the            
          prior response.                                                             
               On December 13, 1994, the Commissioner issued to petitioner            
          a 30-day letter reflecting his determination that petitioner did            
          not qualify under section 501(c)(3) because it failed the                   
          operational test of section 1.501(c)(3)-1(c), Income Tax Regs.              
          One month later, petitioner notified the Commissioner that it was           
          appealing that determination, and 6 months after that, Mr. Tully            
          met with one of the Commissioner's Appeals officers to discuss              
          petitioner's case.  On or about August 10, 1995, petitioner filed           
          with the Commissioner a second Form 1023.  Petitioner's second              
          Form 1023 stated that                                                       
               the primary purpose of the Oliver Family Foundation,                   
               for certification on its application to the IRS as a                   

Page:  Previous  1  2  3  4  5  6  7  8  Next

Last modified: May 25, 2011