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status under section 501(c)(3). Respondent concluded that
petitioner sought to present to the public only unsupported
opinions of Mr. Matthews.
On December 19, 2005, petitioner filed with the Court a
petition requesting section 7428 declaratory relief as to
petitioner’s tax-exempt status under section 501(c)(3).
Discussion
In reviewing under section 7428 respondent’s denial of an
organization’s application for initial qualification for section
501(c)(3) tax-exempt status, we ordinarily review only the
administrative record. Rule 217(a); Natl. Association of Am.
Churches v. Commissioner, 82 T.C. 18, 19-20 (1984).
To qualify for Federal income tax-exempt status under
section 501(c)(3) as an educational organization, an organization
must, among other things, operate exclusively for educational
purposes (operational test). Sec. 1.501(c)(3)-1(a), Income Tax
Regs.
To meet the operational test, an organization must further
educational purposes and not further substantial nonexempt
purposes. Nationalist Movement v. Commissioner, 102 T.C. 558,
576 (1994), affd. 37 F.3d 216 (5th Cir. 1994); sec. 1.501(c)(3)-
1(c)(1), Income Tax Regs.
Educational purposes include activities that instruct or
train individuals to improve or develop their capabilities and
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