Legal Opinion
Fund for the Study of Economic Growth & Tax Reform v. Internal Revenue Service
Court of Appeals for the D.C. Circuit
Decided December 8, 1998No. 98-5105PublishedCited by 15 opinions
1Opinion of the Court
Opinion for the Court filed by Circuit Judge WALD.
WALD, Circuit Judge:
The Fund for the Study of Economic Growth and Tax Reform (“Fund”) appeals the decision of the district court upholding the determination of the Internal Revenue Service (“IRS”) that the Fund did not qualify for tax exempt status under 26 U.S.C. § 501(c)(3) (“501(c)(3)”). In order to qualify for tax exempt status under 501(c)(3), an organization must be both organized and operated exclusively for exempt purposes, charitable, educational, scientific, and so forth. An organization is not operated exclusively for exempt…
2Cases cited12 opinions
- Pullman-Standard v. SwintSupreme Court of the United States · 1982
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Cammarano v. United StatesSupreme Court of the United States · 1959
- American Campaign Academy v. CommissionerUnited States Tax Court · 1989
- Granzow v. CommissionerCourt of Appeals for the Seventh Circuit · 1984
7 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Asa Investerings Partnership,appellants v. Commissioner of Internal RevenueCourt of Appeals for the D.C. Circuit · 2000
- Andantech L.L.C. v. CommissionerCourt of Appeals for the D.C. Circuit · 2003
- Family Trust of Massachusetts, Inc. v. United StatesDistrict Court, District of Columbia · 2012
- Airlie Foundation v. Internal Revenue ServiceDistrict Court, District of Columbia · 2003
- New Dynamics Foundation v. United StatesUnited States Court of Federal Claims · 2006
10 more not listed; retrieve them via the Exa API.