Capital Gymnastics Booster Club, Inc. v. Comm'r
United States Tax Court
P is a gymnastics booster club. In June 1988 the IRS granted P's request to be recognized as exempt from Federal income tax under I.R.C. sec. 501(c)(3) as an organization fostering amateur sports competition. In its fiscal year ending June 30, 2003, P's members were parents of young athletes from approximately 240 families. The athletes were all on teams from one local private gym, to which each family individually paid tuition and other fees.
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P is a gymnastics booster club. In June 1988 the IRS granted P's request to be recognized as exempt from Federal income tax under I.R.C. sec. 501(c)(3) as an organization fostering amateur sports competition. In its fiscal year ending June 30, 2003, P's members were parents of young athletes from approximately 240 families. The athletes were all on teams from one local private gym, to which each family individually paid tuition and other fees. These teams competed in meets, which required substantial additional funds that P collected and administered. Membership in P was mandatory for the…
1Opinion of the Court
CAPITAL GYMNASTICS BOOSTER CLUB, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Capital Gymnastics Booster Club, Inc. v. Comm'r
Docket No. 5819-09X
United States Tax Court
T.C. Memo 2013-193; 2013 Tax Ct. Memo LEXIS 203; 106 T.C.M. (CCH) 154;
August 26, 2013, Filed
Decision will be entered for respondent.
P is a gymnastics booster club. In June 1988 the IRS granted P's request to be recognized as exempt from Federal income tax under I.R.C. sec. 501(c)(3) as an organization fostering amateur sports competition. In its fiscal year ending June 30, 2003, P's members were parents of…
2Cases cited15 opinions
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- American Campaign Academy v. CommissionerUnited States Tax Court · 1989
- Aid to Artisans, Inc. v. CommissionerUnited States Tax Court · 1978
- State of Michigan and Michigan Education Trust v. United StatesCourt of Appeals for the Sixth Circuit · 1995
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