Freedom Path, Inc v. Internal Revenue Service

UNITED STATES DISTRICT COURT FOR THE DISTRICT OF COLUMBIA FREEDOM PATH, INC., Plaintiff, Case No. 20-cv-1349 (JMC) v. INTERNAL REVENUE SERVICE, et al., Defendants. MEMORANDUM OPINION AND ORDER Plaintiff Freedom Path, Inc., a nonprofit advocacy organization, moves for summary judgment, asking this Court to grant it a tax exemption applicable to social welfare organizations under 26 U.S.C. § 501(c)(4) despite the Internal Revenue Service’s denial of Freedom Path’s exemption application. Freedom Path argues that the standards the IRS applied in denying its application are unconstitutionally…