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depicted in the photograph are not engaged in any kind of attack
on Barrett or his fellow demonstrators.
On December 9, 1996, petitioner submitted its Form 1023,
Application for Recognition of Exemption Under Section 501(c)(3)
of the Internal Revenue Code. Respondent issued an initial
adverse determination on August 4, 1997. Petitioner appealed to
the Internal Revenue Service Office of Appeals, which gave a
final adverse determination on June 19, 1998, denying tax-exempt
status to petitioner under section 501(c)(3). The Commissioner’s
reasons for denial stemmed from the determination that petitioner
has failed to establish that it is operated exclusively for
exempt purposes, that net earnings will not inure to the benefit
of private individuals, and that petitioner will not serve
private interests. Petitioner challenges that determination in
this action for declaratory judgment.
Discussion
Petitioner bears the burden of proving that it is a section
501(c)(3) organization. See Rule 217(c)(2)(A). In order for
petitioner to meet this burden, 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. See Nationalist Movement v. Commissioner, 102
T.C. 558 (1994), affd. 37 F.3d 216 (5th Cir. 1994); Church in
Boston v. Commissioner, 71 T.C. 102, 105 (1978).
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