Golden Rule Church Ass'n v. Commissioner

OPINION

Out of the plethora of issues and arguments presented in the pleadings and briefs, one appears to be crucial to the resolution of this complex case — whether the activities of the committee were such that it was exempt from taxation under section 501(c)(3).4

Respondent maintains that (1) the committee was not operated exclusively for religious purposes since its activities involved the operation of commercial enterprises and (2) expenditures for maintenance 'of the student ministers constituted inurement of net earnings to the benefit of individuals.5

Petitioners insist that the training…