United Cancer Council, Inc. v. Commissioner of Internal Revenue

POSNER, Chief Judge.

The United Cancer Council is a charity that seeks, through affiliated local cancer societies, to encourage preventive and ameliorative approaches to cancer, as distinct from searching for a cure, which has been the emphasis of the older and better-known American Cancer Society, of which UCC is a splinter. The Internal Revenue Service revoked UCC’s charitable exemption and the Tax Court upheld the revocation, precipitating this appeal.

So far as relates to this case, a charity, in order to be entitled to the charitable exemption from federal income tax, and to be eligible to…