Vision Service Plan, Inc. v. United States

MEMORANDUM **

Vision Service Plan, Inc. (“VSP”) appeals from the grant of summary judgment in favor of the United States on VSP’s claim that it is a social welfare tax exempt organization pursuant to 26 U.S.C. § 501(C)(4);

VSP is not operated exclusively for the promotion of social welfare because it is not primarily engaged in promoting the common good and general welfare of the community. See 26 C.F.R. § 1.501(c)(4)-1(a)(2)® (“An organization is operated exclusively for the promotion of social welfare if it is primarily engaged in promoting in some way the common good and general welfare of…