- 43 -
71 F.3d 808 (11th Cir. 1996). For purposes of this proceeding,
we assume that the facts as represented in the administrative
record are true, although in the course of our review we may draw
our own ultimate conclusions and inferences from the facts. See
American Campaign Academy v. Commissioner, supra at 1063-1064;
Houston Lawyer Referral Serv., Inc. v. Commissioner, 69 T.C. 570,
573-575 (1978).
B. Promotion of Health as a Charitable Purpose
Section 501(c)(3) specifies various qualifying exempt
purposes, including “charitable” purposes. The term “charitable”
is not defined in section 501(c)(3), but is used in its generally
accepted legal sense. See Nationalist Movement v. Commissioner,
102 T.C. 558 (1994), affd. per curiam 37 F.3d 216 (5th Cir.
1994); sec. 1.501(c)(3)-1(d)(2), Income Tax Regs. In applying
this standard, courts have looked to the law of charitable
trusts. See Sound Health Association v. Commissioner, 71 T.C.
158, 177 (1978); see also Bob Jones Univ. v. United States, 461
U.S. 574, 588 n.12 (1983).
The promotion of health for the benefit of the community is
a charitable purpose. See Eastern Ky. Welfare Rights Org. v.
Simon, 506 F.2d 1278, 1288-1289 (D.C. Cir. 1974), vacated on
other grounds 426 U.S. 26 (1976); Sound Health Association v.
Commissioner, supra at 177-181; see also 2 Restatement, Trusts
2d, secs. 368, 372 (1959); 4A Scott & Fratcher, Law of Trusts,
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