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Included in this immediate need might be
considered a doctor appointment for life threatening
situations.
On July 24, 1996, the Commissioner issued to petitioner a
final adverse determination letter. The letter stated:
Our adverse determination was made for the following
reason(s):
You did not meet the operational test under
section 1.501(c)(3)-1 of the Income Tax
Regulations. In order to qualify under Code
section 501(c)(3), an organization must be
both organized and operated exclusively for
one or more purposes specified in that
section. You did not describe your proposed
activities in sufficient detail as required
by section 1.501(c)(3)-1 of the Regulations.
Discussion
Respondent has determined that petitioner does not meet the
requirements of section 501(c)(3). Petitioner must prove this
determination wrong. See Rule 217(c)(2)(A); Church By Mail, Inc.
v. Commissioner, 765 F.2d 1387, 1391 (9th Cir. 1985), affg. T.C.
Memo. 1984-349; Church of Scientology v. Commissioner, 83 T.C.
381, 491 (1984), affd. 823 F.2d 1310 (9th Cir. 1987). In order
for petitioner to do so, the administrative record upon which
this case is to be decided must contain enough evidence to
support a finding contrary to the grounds set forth in the notice
of determination, and petitioner must demonstrate the merits of
its claim by at least a preponderance of the evidence. See
Estate of Gilford v. Commissioner, 88 T.C. 38, 51 (1987); see
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