Alexander v. "Americans United" Inc.

Respondent is a nonprofit, educational corporation organized under the laws of-the District of Columbia as “Protestants and Other Americans United for Separation of Church and State.” Its purpose is to defend and maintain religious liberty in the United States by the dissemination of knowledge concerning the constitutional principle of the separation of church and State. In 1950, the Internal Revenue Service issued a ruling letter that respondent qualified as a tax-exempt organization under the predecessor provision to § 501 (c) (3) of the Internal Revenue Code of' 1954 (the Code), 26 U. S.…