Foundation of Human Understanding v. Commissioner
United States Tax Court
Petitioner was formed to spread the religious teachings of its founder through a broadcasting and publishing ministry. In addition to its broadcasting and publishing efforts, petitioner regularly conducts religious services at two locations where followers of petitioner's founder congregate.
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Petitioner was formed to spread the religious teachings of its founder through a broadcasting and publishing ministry. In addition to its broadcasting and publishing efforts, petitioner regularly conducts religious services at two locations where followers of petitioner's founder congregate. Petitioner requested a ruling that it was a nonprivate foundation as a church within the meaning of secs. 509(a)(1) and 170(b)(1)(A)(i), I.R.C. 1954. Respondent determined that petitioner was a nonprivate foundation as a publicly supported organization under secs. 509(a)(1) and 170(b)(1)(A)(vi), I.R.C.…
1ConcurrenceWhitaker, J.
For the reasons set forth herein, I believe the majority in this case have reached the right result on jurisdiction but on an incorrect rationale.
There Eire two aspects to our jurisdiction in cases under section 7428. As we recognized in Friends of the Society of Servants of God v. Commissioner, 75 T.C. 209, 215 (1980), there must be Em “actual controversy.” An actual controversy exists when an exempt organization receives a favorable ruling, but upon a basis which is different from and less advantageous to the organization than that which the organization requested. CREATE, Inc. v.…
2Cases cited12 opinions
- Bob Jones University v. SimonSupreme Court of the United States · 1974
- Alexander v. "Americans United" Inc.Supreme Court of the United States · 1974
- The Church of the New Testament, Its Members and Friends, Plaintiffs v. United StatesCourt of Appeals for the Ninth Circuit · 1986
- Gladstone Foundation v. CommissionerUnited States Tax Court · 1981
- New Community Senior Citizen Housing Corp. v. CommissionerUnited States Tax Court · 1979
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