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that instruct the public on subjects useful to individuals and
beneficial to the community. Am. Campaign Acad. v. Commissioner,
92 T.C. 1053, 1064 (1989); sec. 1.501(c)(3)-1(d)(3)(i), Income
Tax Regs. Educational purposes do not include activities
principally involving the presentation of unsupported opinion.
Sec. 1.501(c)(3)-1(d)(3)(i), Income Tax Regs.
In determining whether an opinion is unsupported, respondent
primarily examines the method used to develop the opinion. In
Rev. Proc. 86-43, sec. 3.03, 1986-2 C.B. at 730, respondent
identifies four factors to be considered in evaluating whether an
opinion is to be regarded as unsupported, as follows:
(1) Whether viewpoints or positions taken are
factually unsupported;
(2) Whether facts are distorted;
(3) Whether inflammatory and disparaging material is
utilized based more on strong emotional feelings
than on objective evaluations; and
(4) Whether the organization fails to provide
background information that would allow the public
to understand and to evaluate the material.4
4In 1980, the Court of Appeals for the D.C. Circuit held
that respondent’s definition of “educational” as found in sec.
1.501(c)(3)-1(d)(3)(i), Income Tax Regs., was unconstitutionally
vague. Big Mama Rag, Inc. v. United States, 631 F.2d 1030, 1039-
1040 (D.C. Cir. 1980). Three years later, the Court of Appeals
for the D.C. Circuit upheld respondent’s denial of an
organization’s requested tax-exempt status in which respondent
had used certain factors in applying sec. 1.501(c)(3)-1(d)(3)(i),
Income Tax Regs. Natl. Alliance v. United States, 710 F.2d 868,
874-876 (D.C. Cir. 1983). In Rev. Proc. 86-43, 1986-2 C.B. 729,
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