Legal Opinion
Polm Family Foundation, Inc. v. United States
Court of Appeals for the D.C. Circuit
Decided May 6, 2011No. 09-5401PublishedCited by 4 opinions
1Opinion of the Court
Opinion for the Court filed by Senior Circuit Judge RANDOLPH.
RANDOLPH, Senior Circuit Judge:
This is an appeal from the judgment of the district court declaring that the Polm Family Foundation did not qualify as a public charity under § 509(a)(3) of the Internal Revenue Code.
The Foundation is a Maryland non-stock corporation. According to its current articles of incorporation, the Foundation exists to “conduct[] and support[] activities for the benefit of, to perform the functions of, and/or to carry out the purposes of’ other organizations “which support, promote and/or perform public health…
2Cases cited7 opinions
- Auer v. RobbinsSupreme Court of the United States · 1997
- Granfinanciera, S.A. v. NordbergSupreme Court of the United States · 1989
- Chase Bank USA, N. A. v. McCoySupreme Court of the United States · 2011
- Bigelow v. Department of DefenseCourt of Appeals for the D.C. Circuit · 2000
- Washington-Baltimore Newspaper Guild, Local 35 v. The Washington PostCourt of Appeals for the D.C. Circuit · 1992
2 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Mellow Partners, A Partnership v. Cmsnr. IRSCourt of Appeals for the D.C. Circuit · 2018
- Schuman Aviation Company Ltd. v. United StatesDistrict Court, D. Hawaii · 2011
- Goodrich Corp. v. United StatesDistrict Court, W.D. North Carolina · 2012
- Campaign for Accountability v. DOJCourt of Appeals for the D.C. Circuit · 2025