Bethel Conservative Mennonite Church v. Commissioner
United States Tax Court
Petitioner is a Mennonite Church formed in 1955. While most of its activities were religious in nature, it also adopted a medical aid plan for its members. About 22 percent of its total disbursements and a substantial part of its receipts were paid for the medical care of its members until Jan. 20, 1981, when petitioner discontinued the medical plan.
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Petitioner is a Mennonite Church formed in 1955. While most of its activities were religious in nature, it also adopted a medical aid plan for its members. About 22 percent of its total disbursements and a substantial part of its receipts were paid for the medical care of its members until Jan. 20, 1981, when petitioner discontinued the medical plan. Respondent determined that petitioner did not qualify under sec. 501(c)(3), I.R.C. 1954, as a religious organization prior to Jan. 20, 1981, because it was not organized and operated exclusively for exempt purposes and because it served a private…
1Opinion of the Court
OPINION
Drennen, Judge:
Respondent determined that petitioner was not qualified for exemption from Federal income tax under section 501(a),1 as an organization described in section 501(c)(3). Petitioner has challenged respondent’s determination by invoking the jurisdiction of this Court for a declaratory judgment pursuant to section 7428. The issue is whether petitioner was organized and operated exclusively for religious or other exempt purposes for the years in question within the meaning of section 501(c)(3) and the regulations thereunder.
This case was submitted for decision on the…
2Cases cited15 opinions
- Better Business Bureau of Washington, D. C., Inc. v. United StatesSupreme Court of the United States · 1946
- Church in Boston v. CommissionerUnited States Tax Court · 1978
- Chapman v. CommissionerUnited States Tax Court · 1967
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- Bubbling Well Church of Universal Love, Inc. v. CommissionerUnited States Tax Court · 1980
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3Cited by17 opinions
- Church of Scientology v. CommissionerUnited States Tax Court · 1984
- Ecclesiastical Order of ISM of AM, Inc. v. CommissionerUnited States Tax Court · 1983
- Bethel Conservative Mennonite Church v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1984
- Canada v. CommissionerUnited States Tax Court · 1984
- Efco Tool Co. v. CommissionerUnited States Tax Court · 1983
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