Educational Assistance Foundation for the Descendants of Hungarian Immigrants in the Performing Arts, Inc. v. Commissioner of Internal Revenue
District Court, District of Columbia
1Opinion of the Court
MEMORANDUM OPINION
REGGIE B. WALTON, United States District Judge
The plaintiff, Educational Assistance Foundation for the Descendants of Hungarian Immigrants in the Performing Arts, Inc. (“Foundation”), challenges the Internal Revenue Service’s (“IRS”) decision to revoke its status as a tax-exempt organization under 26 U.S.C. § 501(c)(3). Amended Complaint for Declaratory Judgment (“Am.Compl.”) ¶¶ 1, 12, 27-31. The IRS has moved for summary judgment, asserting that “there is no genuine issue as to any material fact,” and that “[t]he administrative record ... amply supports the actions taken by…
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