Baltimore Regional Joint Board Health & Welfare Fund v. Commissioner
United States Tax Court
Petitioner, a health and welfare fund recognized as exempt from Federal income tax as a voluntary employees' beneficiary association under sec. 501 (c)(9), I.R.C. 1954, applied to respondent for reclassification under sec. 501 (c)(3). Petitioner's activities consist of operating child day care centers and services for its union membership and providing physical examinations and immunization for its members.
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Petitioner, a health and welfare fund recognized as exempt from Federal income tax as a voluntary employees' beneficiary association under sec. 501 (c)(9), I.R.C. 1954, applied to respondent for reclassification under sec. 501 (c)(3). Petitioner's activities consist of operating child day care centers and services for its union membership and providing physical examinations and immunization for its members. Its employees are charged a lower tuition for child day care services than are parents of "public" children. The Internal Revenue Service determined that petitioner did not qualify for…
1Opinion of the Court
OPINION
Dawson, Judge:
Respondent determined that petitioner does not qualify for exemption from Federal income tax under section 501(c)(3).1 Petitioner challenges respondent’s determination and has invoked the jurisdiction of this Court for a declaratory judgment2 pursuant to section 7428. At issue is whether the petitioner served the private interests of its membership as opposed to the interests of the general public in contravention of the requirements for exempt status under section 501(c)(3).
This case was submitted for decision on the stipulated administrative record under Rule 122, Tax…
2Cases cited3 opinions
- Better Business Bureau of Washington, D. C., Inc. v. United StatesSupreme Court of the United States · 1946
- Stevens Bros. Foundation, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
- Stevens Bros. Foundation, Inc. v. CommissionerUnited States Tax Court · 1962
3Cited by40 opinions
- Church of Scientology v. CommissionerUnited States Tax Court · 1984
- Basic Bible Church v. CommissionerUnited States Tax Court · 1980
- Sound Health Ass'n v. CommissionerUnited States Tax Court · 1978
- Callaway Family Asso. v. CommissionerUnited States Tax Court · 1978
- Harvard Community Health Plan, Inc. v. Board of Assessors of CambridgeMassachusetts Supreme Judicial Court · 1981
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