Universal Bible Church, Inc. v. Commissioner
United States Tax Court
Petitioner, Universal Bible Church, Inc. (UBC) instituted this action for declaratory judgment pursuant to section 7428. UBC, a nondenominational religious organization, seeks exclusion from private foundation classification under section 509(a)(1) because it is a "church" within the meaning of section 170(b)(1)(A)(i). Held, that petitioner has not satisfied its burden of proof that it qualifies as a "church."
1Opinion of the Court
UNIVERSAL BIBLE CHURCH, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Universal Bible Church, Inc. v. Commissioner
Docket No. 26123-81X.
United States Tax Court
T.C. Memo 1986-170; 1986 Tax Ct. Memo LEXIS 442; 51 T.C.M. (CCH) 936; T.C.M. (RIA) 86170;
April 24, 1986.
Petitioner, Universal Bible Church, Inc. (UBC) instituted this action for declaratory judgment pursuant to section 7428. UBC, a nondenominational religious organization, seeks exclusion from private foundation classification under section 509(a)(1) because it is a "church" within the meaning of section…
2Cases cited11 opinions
- Church of Scientology v. CommissionerUnited States Tax Court · 1984
- Basic Bible Church v. CommissionerUnited States Tax Court · 1980
- Chapman v. CommissionerUnited States Tax Court · 1967
- Universal Life Church, Inc. v. United StatesDistrict Court, E.D. California · 1974
- American Guidance Foundation, Inc. v. United StatesDistrict Court, District of Columbia · 1980
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