IHC Health Plans, Inc. - Page 29

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          minor differences, the organizations and requirements listed in             
          section 170(c)(2) are virtually identical to those described in             
          section 501(c)(3).  With limited exceptions not here relevant,              
          organizations described in the other paragraphs of section 501(c)           
          are not eligible to receive tax-deductible contributions.                   
          In the event the Commissioner determines that an                            
          organization does not qualify for tax-exempt status, the                    
          organization may (after exhausting its administrative remedies)             
          seek judicial review of the matter.  Section 7428(a) confers                
          jurisdiction on the Tax Court, among other courts, to make a                
          declaration with respect to the initial or continuing                       
          qualification of an organization as an organization described in            
          section 501(c)(3).  See Houston Lawyer Referral Serv., Inc. v.              
          Commissioner, 69 T.C. 570, 571 (1978).                                      
          It is well established that the scope of our inquiry is                     
          limited to the propriety of the reasons given by the Commissioner           
          for denying an organization's application for exemption.  See Aid           
          to Artisans, Inc. v. Commissioner, 71 T.C. 202, 208 (1978).                 
          Thus, in making our declaration, we do not engage in a de novo              
          review of the administrative record.  See Am. Campaign Acad. v.             
          Commissioner, supra at 1063; Church in Boston v. Commissioner, 71           
          T.C. 102, 105-106 (1978); Houston Lawyer Referral Serv., Inc. v.            
          Commissioner, supra at 573-574, 577.  The burden of proof is on             
          the organization to overcome the grounds for denial of the                  

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