Amend16RobertWirengard - Page 13

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          v. Commissioner, 103 T.C. 140, 145 (1994), affd. 71 F.3d 808                
          (11th Cir. 1996); Am. Campaign Acad. v. Commissioner, 92 T.C.               
          1053, 1062 (1989); IHC Health Plans, Inc. v. Commissioner, T.C.             
          Memo. 2001-246, affd. 325 F.3d 1188 (10th Cir. 2003).  Section              
          501(c)(3) provides for the following exempt purposes:  Religious,           
          charitable, scientific, testing for public safety, literary,                
          educational, and prevention of cruelty to children or animals.              
          Sec. 1.501(c)(3)-1(d)(1)(i), Income Tax Regs.                               
               It is well established that our inquiry focuses on 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, 69 T.C. 570, 573-574, 577 (1978).                             
               The first of the section 501(c)(3) requirements mandates               
          that an organization be organized exclusively for one or more of            
          the exempt purposes.  The exempt purposes requirement is met only           
          if the organization satisfies the organizational as well as the             


               6(...continued)                                                        
               intervene in (including the publishing or distributing of              
               statements), any political campaign on behalf of (or in                
               opposition to) any candidate for public office.                        





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