United States Federal Circuit
Found. of Human Understanding v. US, 09-5129
United States Court of Federal Claims' decision that a nonprofit organization did not qualify as a "church" under section 170(b)(1)(A)(i) of the Internal Revenue Code for the period from January 1, 1998 through December 31, 2000 is affirmed where: 1) the record supports the trial court's finding that the in-person services conducted during the years in question were merely incidental to plaintiff's primary purposes, and were therefore insufficient to demonstrate that the organization was a "church" for tax purposes; and 2) disseminating religious information, whether through print or broadcast media, does not fulfill the associational role required to qualify as a "church" under section 170.
Appellate Information
- Decided 08/16/2010
- Published 08/16/2010
Judges
Court
- United States Federal Circuit
Counsel
- For Appellant:
- Marc K. Sellers, Kenneth L. Greene