Jack Lane Taylor - Page 5

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          relieves a church from having to meet the requirements of section           
          501(c)(3).  In fact, it is clear that when the Commissioner                 
          determines that an organization is not entitled to an exemption             
          as a church, as is the case for IBT, its contributors must prove            
          the church’s right to an exemption under section 501(c)(3) in               
          order to be entitled to a deduction for their contributions.4               
          See Riemers v. Commissioner, T.C. Memo. 1981-456; Hall v.                   
          Commissioner, T.C. Memo. 1980-576, affd. 676 F.2d 692 (4th Cir.             
          1982); Brown v. Commissioner, T.C. Memo. 1980-553; sec.                     
          1.508-1(a)(3), (4), Income Tax Regs.                                        
               Petitioner’s position is based on the assertion that IBT was           
          not required to meet the requirements of sections 170(c)(2) and             
          501(c)(3), and he did not introduce any evidence at trial to                
          establish that IBT was an organization defined in those sections.           
          Having failed to carry his burden of proving that IBT qualifies             
          as a religious organization under section 170(c)(2), petitioner             
          is not entitled to a charitable contribution deduction for his              
          donations to IBT.  Cf. Hall v. Commissioner, supra.                         

          4  Cf. sec. 7428(c), which validates up to $1,000 per                       
          contributor where the donee has instituted proceedings under sec.           
          7428 to contest the revocation of the donee’s status.  There is             
          nothing in the record to suggest that this provision has any                
          application in the present case.                                            

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