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Besides petitioner’s uncorroborated and inflammatory
accusations, the record is void of any suggestion that
petitioner’s application for tax-exempt status was denied because
petitioner’s sole founder, director, and officer is a black male.
Instead, based on our above analysis, we hold that the
Commissioner’s denial was correct and based on a determination
that petitioner is not operated exclusively for exempt purposes
under section 501(c)(3).
For the reasons stated, we conclude that petitioner is not
operated as a section 501(c)(3) organization. We have considered
the remaining arguments of petitioner, and they either are
irrelevant or otherwise lack merit.
Decision will be entered
upholding respondent’s
determination.
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Last modified: May 25, 2011