Lapham Foundation, Inc. v. Commissioner of Internal Revenue

DAUGHTREY, Circuit Judge.

The petitioner, Lapham Foundation, Inc., appeals from a Tax Court judgment classifying it as a private foundation under 26 U.S.C. § 509(a)(3). The Tax Court based its decision on a finding that the Foundation did not meet the “integral part” test set forth in 26 C.F.R. § 1.509(a)^l(i)(3). On appeal, the Foundation argues that it does meet the requisite test and is therefore a supporting organization, rather than a private organization. The Commissioner of Internal Revenue, in response, claims that the Tax Court was correct in holding that the Foundation did not meet…