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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
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