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Income Tax Regs. To qualify as such, petitioner must satisfy
both the responsiveness test of section 1.509(a)-4(i)(2), Income
Tax Regs., and the integral part test of section 1.509(a)-
4(i)(3), Income Tax Regs. We consider each of these tests
seriatim.
The responsiveness test is structured to ensure that the
supported organization will have the ability to influence the
supporting organization, thereby ensuring that the supporting
organization will be responsive to the needs of the supported
organization. Cockerline Meml. Fund v. Commissioner, 86 T.C. 53,
59 (1986); Nellie Callahan Scholarship Fund v. Commissioner, 73
T.C. 626, 633 (1980); Roe Found. Charitable Trust v.
Commissioner, T.C. Memo. 1989-566; sec. 1.509(a)-4(i)(2), Income
Tax Regs.
Under the circumstances of this case, the pertinent
requirements are found in subdivisions (a) and (d) of section
1.509(a)-4(i)(2)(ii), Income Tax Regs. Subdivision (a) specifies
that at least one officer, director, or trustee of the supporting
organization must be appointed or elected by the supported
organization. Here the administrative correspondence indicates
that Mr. Gallina was appointed to petitioner’s board of directors
by AEF. Petitioner also offers a proposed finding of fact to
that effect, to which respondent has “No objection.” In
addition, petitioner’s bylaws mandate that “one or more members
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