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in the temporary service field. Petitioner is indistinguishable
from the corporation in B.S.W. Group.
Furthermore, petitioner does not qualify as a section
501(c)(3) exempt organization because it benefits the private
interests of its founder, Fondel, and of the LLC more than
incidentally. Petitioner submitted documents in the
administrative record that state: First, in 1994, petitioner
paid $6,240 for an apartment that serves as the office of
petitioner and of the LLC and as the personal residence of
Fondel; second, any income of petitioner remaining after the
expenses of petitioner and of the LLC are paid passes to Fondel;
and, third, Fondel uses petitioner to market his own services as
a temporary service worker. These nonexempt practices prevent
petitioner from qualifying as a section 501(c)(3) exempt
organization. See Better Bus. Bureau v. United States, 326 U.S.
279 (1945). Petitioner attempted to retract these statements
after the Commissioner determined that these items would preclude
petitioner from qualifying as a section 501(c)(3) organization.
However, we review the administrative record in its entirety.
Citing the 13th and 14th Amendments to the Constitution,
petitioner argues that respondent, in violation of petitioner’s
equal protection rights, denied its application for tax-exempt
status because the sole founder, director, and officer of
petitioner is a black male.
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