Legal Opinion
Fund for the Study of Ecomomic Growth & Tax Reform v. Internal Revenue Service
District Court, District of Columbia
Decided February 12, 1998No. CIV.A. 97-0747(RMU)PublishedCited by 8 opinions
1Opinion of the Court
MEMORANDUM OPINION
Granting Defendant’s Motion for Summary Judgment
URBINA, District Judge.
Plaintiff, The Fund for the Study of Economic Growth and Tax Reform (Fund), pursuant to 26 U.S.C. § 7428, seeks a declaratory judgment that it is a tax exempt organization under § 501(c)(3) of the United States Internal Revenue Code. Defendant, Internal Revenue Service (IRS), denied the Fund tax exempt status because it did not operate exclusively for “charitable purposes” within the meaning of § 501(c)(3). Further, the IRS found that plaintiff is an “action” organization and therefore barred from federal…
2Cases cited12 opinions
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- Houston Lawyer Referral Service, Inc. v. CommissionerUnited States Tax Court · 1978
- Christian Echoes National Ministry, Inc. v. United StatesCourt of Appeals for the Tenth Circuit · 1973
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3Cited by8 opinions
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- Cherry Creek Gun Club, Inc. v. HuddlestonColorado Court of Appeals · 2005
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