Shiloh Youth Revival Centers v. Commissioner
United States Tax Court
Petitioner, a tax-exempt religious organization, engages in forestry, cleaning and maintenance, painting, and a business referred to as "donated labor." Payments for the work performed in petitioner's businesses are made directly to petitioner by the person for whom the work is done. Petitioner, a communal organization, provides for all of its members needs. Held, petitioner's businesses are not substantially related to its exempt purposes.
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Petitioner, a tax-exempt religious organization, engages in forestry, cleaning and maintenance, painting, and a business referred to as "donated labor." Payments for the work performed in petitioner's businesses are made directly to petitioner by the person for whom the work is done. Petitioner, a communal organization, provides for all of its members needs. Held, petitioner's businesses are not substantially related to its exempt purposes. Held, further, because substantially all of the work in carrying on petitioner's businesses is not performed without compensation, petitioner's businesses…
1Opinion of the Court
Shiloh Youth Revival Centers, Petitioner v. Commissioner of Internal Revenue, Respondent
Shiloh Youth Revival Centers v. Commissioner
Docket No. 4223-84
United States Tax Court
88 T.C. 565; 1987 U.S. Tax Ct. LEXIS 23; 88 T.C. No. 29;
March 12, 1987. March 12, 1987, Filed
Decision will be entered under Rule 155.
Petitioner, a tax-exempt religious organization, engages in forestry, cleaning and maintenance, painting, and a business referred to as "donated labor." Payments for the work performed in petitioner's businesses are made directly to petitioner by the person for whom the work is done.…
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- Professional Insurance Agents of Michigan v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1984
- Professional Ins. Agents v. CommissionerUnited States Tax Court · 1982
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