Internal Revenue Code - Exempt Organizations - Standard for Loss of Exemption under IRC Section 501(c)(3)

Authors

William M. Thomson

Abstract

The Third Circuit Court of Appeals has promulgated a two-prong test to be applied to determine whether an organization, qualified as exempt under section 501(c)(3) of the Code, has overstepped the boundaries of its exemption.

Presbyterian and Reformed Publishing Co. v. Commissioner, 743 F.2d 148 (3d Cir. 1984).

First Page

1245

Recommended Citation

William M. Thomson, Internal Revenue Code - Exempt Organizations - Standard for Loss of Exemption under IRC Section 501(c)(3), 23 Duq. L. Rev. 1245 (1985).
Available at: https://dsc.duq.edu/dlr/vol23/iss4/22