Legal Opinion
Foundation of Human Understanding v. United States
Court of Appeals for the Federal Circuit
Decided August 16, 2010No. 2009-5129PublishedCited by 11 opinions
1Opinion of the Court
BRYSON, Circuit Judge.
The Foundation of Human Understanding (“the Foundation”), which describes itself as “based upon Judeo-Christian beliefs and the doctrine and teachings of its founder, Roy Masters,” challenges a decision of the United States Court of Federal Claims that the Foundation did not qualify as a “church” under section 170(b)(l)(A)(i) of the Internal Revenue Code (“I.R.C.”), 26 U.S.C. § 170(b)(1)(A)®, for the period from January 1, 1998, through December 31, 2000. We affirm.
I
The Foundation is a nonprofit corporation that was incorporated in 1963. The Internal Revenue Service…
2Cases cited13 opinions
- Chapman v. CommissionerUnited States Tax Court · 1967
- American Guidance Foundation, Inc. v. United StatesDistrict Court, District of Columbia · 1980
- Church of the Visible Intelligence that Governs Universe v. United StatesUnited States Court of Claims · 1983
- The Church of Eternal Life & Liberty, Inc. v. CommissionerUnited States Tax Court · 1986
- Foundation of Human Understanding v. CommissionerUnited States Tax Court · 1987
8 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Maria Stapleton v. Advocate Health Care NetworkCourt of Appeals for the Seventh Circuit · 2016
- Laurence Kaplan v. Saint Peter's Healthcare SysteCourt of Appeals for the Third Circuit · 2015
- Starla Rollins v. Dignity HealthCourt of Appeals for the Ninth Circuit · 2016
- The Cheesecake Factory Inc. v. United StatesUnited States Court of Federal Claims · 2013
- American Atheists, Inc. v. ShulmanDistrict Court, E.D. Kentucky · 2014
6 more not listed; retrieve them via the Exa API.