Christie E. Cuddeback and Lucille M. Cuddeback Memorial Fund - Page 24




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             operations of petitioner in order to avoid the interruption              
             of the carrying on of a particular program or activity.                  
             Respondent's argument is premised on the assertion that                  
             there is "no evidence, other than petitioner's self-serving              
             statements, that there exists a separate adult daycare                   
             grant program."  According to respondent, petitioner's                   
             funds are earmarked for Keswick's adult daycare program,                 
             not for any grant program.                                               
                  Respondent also argues that the adult daycare program               
             is not a substantial activity for Keswick, but, even if it               
             were, there is no evidence that the loss of petitioner's                 
             funds would cause Keswick to interrupt or discontinue the                
             adult daycare program.  To the contrary, respondent states               
             that for fiscal year 2000 petitioner's support represented               
             only 4.25 percent of Keswick's budget for the adult daycare              
             center.  Respondent also points out that during 1999, when               
             the amount of Cuddeback funds used to provide grants                     
             increased by $11,269, an increase of more than 70 percent                
             over the amount used during 1996, the adult daycare program              
             served 10 fewer participants (i.e., 149 in 1996 and 139                  
             in 1999) and only 2 additional individuals received                      
             "grants".  Respondent further argues that petitioner's                   
             support can be used, and was used in 1996, for purposes                  
             other than the adult daycare program.  Respondent concludes              
             from these facts that the adult daycare program does not                 
             depend on petitioner's support and, without such support,                





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