La Verdad v. Commissioner
United States Tax Court
Petitioner was organized to be a vehicle to provide education and charity. In its application for tax-exempt status, it failed to provide details regarding its proposed operations. Held, petitioner has failed to prove that it will operate exclusively for exempt purposes under sec. 501(c)(3), I.R.C. 1954.
1Opinion of the Court
OPINION
Clapp, Judge:
Respondent determined that the petitioner, La Verdad, does not qualify for exemption from Federal income tax under section 501(1)1 as an organization described in section 501(c)(3). Petitioner challenges respondent’s determination by invoking the jurisdiction of this Court for a declaratory judgment pursuant to section 7428. The issue for decision is whether the petitioner has established that it will operate exclusively for one or more exempt purposes within the meaning of section 501(c)(3).
This case was submitted fully stipulated pursuant to Rule 122. Pursuant to Rule…
2Cases cited8 opinions
- Church in Boston v. CommissionerUnited States Tax Court · 1978
- Hancock Academy of Savannah, Inc. v. CommissionerUnited States Tax Court · 1977
- Houston Lawyer Referral Service, Inc. v. CommissionerUnited States Tax Court · 1978
- Western Catholic Church v. CommissionerUnited States Tax Court · 1979
- General Conference of Free Church v. CommissionerUnited States Tax Court · 1979
3 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
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- Housing Pioneers v. CommissionerUnited States Tax Court · 1993
- El Paso Del Aguila Elderly v. CommissionerUnited States Tax Court · 1992
- Wendy L. Parker Rehabilitation Foundation, Inc. v. CommissionerUnited States Tax Court · 1986
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