Friends of Soc. of Servants of God v. Commissioner
United States Tax Court
Petitioner applied for an IRS ruling that it was tax exempt as an organization described in sec. 501(c)(3), I.R.C. 1954, and that it was not a private foundation under sec. 509(a). Petitioner claimed non-private foundation status on the ground that it was a church under secs. 170(b)(1)(A)(i) and 509(a)(1). Respondent refused to rule that petitioner was a church, but did issue an advance ruling that petitioner would not be treated as a private foundation because it could…
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Petitioner applied for an IRS ruling that it was tax exempt as an organization described in sec. 501(c)(3), I.R.C. 1954, and that it was not a private foundation under sec. 509(a). Petitioner claimed non-private foundation status on the ground that it was a church under secs. 170(b)(1)(A)(i) and 509(a)(1). Respondent refused to rule that petitioner was a church, but did issue an advance ruling that petitioner would not be treated as a private foundation because it could "reasonably be expected to be a publicly supported organization described in secs. 509(a)(1) and 170(b)(1)(A)(vi)." The…
1Opinion of the Court
OPINION
Fay, Judge:
Petitioner seeks a declaratory judgment and challenges respondent’s determination that petitioner was not a “church” within the meaning of section 170(b)(l)(A)(i)1 for purposes of determining whether it was a private foundation under section 509(a)(1). Respondent has moved to dismiss for lack of jurisdiction on the ground that petitioner received a favorable ruling that it was not a private foundation. The issue presented is whether this Court has jurisdiction under section 7428(a) to review respondent’s advance ruling that although petitioner failed to qualify under section…
2Cases cited6 opinions
- Bob Jones University v. SimonSupreme Court of the United States · 1974
- Alexander v. "Americans United" Inc.Supreme Court of the United States · 1974
- Chapman v. CommissionerUnited States Tax Court · 1967
- Adams v. CommissionerUnited States Tax Court · 1979
- American New Covenant Church v. CommissionerUnited States Tax Court · 1980
1 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- Gladstone Foundation v. CommissionerUnited States Tax Court · 1981
- Foundation of Human Understanding v. CommissionerUnited States Tax Court · 1987
- Loftus v. CommissionerUnited States Tax Court · 1988
- Foundation of Human Understanding v. United StatesUnited States Court of Federal Claims · 2009
- Junaluska Assembly Housing, Inc. v. CommissionerUnited States Tax Court · 1986
17 more not listed; retrieve them via the Exa API.