Adams v. Commissioner, 70 T.C. 373 (1978), aff'd, (unpublished) (2d Cir. 1982) and 70 T.C. 446 (1978), §14.8

Airlie Foundation v. IRS, 283 F. Supp. 2d 58, (D.D.C. 2003), §21.4(b)

Allgemeiner Arbeit Verein v. Commissioner, 25 T.C. 371 (1955), aff'd, 237 F.2d 604 (3d Cir. 1956), §9.1(b)

Alliance Defending Freedom v. IRS, 120 AFTR2d 2017-5924 (C.D. Colo.), §____

Alumnae Chapter Beta of Clovia v. Commissioner, T.C. Memo. 1983-303 (U.S. Tax Ct.1983), §5.1(a)

Alumni Ass'n of Univ. of Oregon v. Commissioner, T.C. Memo 1996-63, §21.10(d)

Amana Refrigeration, Inc. v. United States., 152 Ct. Cl. 406 (1961), §20.7

American Academy of Family Physicians v. United States, No. 95-2791 WM (8th Cir. 1996), aff'g 95-1 USTC 50,240 (W.D. Mo. 1995), §8.4(b)

American Ass'n of Christian Schools Voluntary Employees Beneficiary Ass'n Welfare Plan Trust by Janney v. United States, 850 F.2d 1510 (11th Cir., Ala. 1988), §21.3

American Bar Endowment v. United States, 761 F.2d 1573 (Fed. Cir. 1985), §21.8(f)

American Campaign Academy v. Commissioner, 92 T.C. 66 (U.S. Tax Ct. 1989), §§5.1(e), 5.1(h)

American Campaign Academy v. Commissioner, 92 T.C. 1053 (1989), §§2.1(e), 23.2(a)

American College of Physicians v. United States, 475 U.S. 834 (1986), §21.8(d)

American Fisherman's Tuna Boat Ass'n v. Rogan, 51 F. Supp. 933 (S.D. Cal. 1943), §8.4(a)

American Guidance Foundation, Inc. v. United States, 80-1 USTC 9452 (D.D.C. 1980), §3.2

American Guidance Foundation, Inc. v. United States, 490 F. Supp. 304 (D.D.C. 1980), §3.2(b)

American Institute for Economic Research v. United States, 302 F.2d 934 (Ct. Cl. 1962), §21.15(d)

American Kennel Club v. Hoey, 148 F.2d 920 (2d Cir. 1945), §8.2

American Postal Workers Union, AFL-CIO v. United States, 925 F.2d 480 (D.C. Cir. 1991), §7.1(e)

American Soc'y of Ass'n Executives v. United States, 195 F.3d 47 (D.C.Cir. 1999), §23.1(a)

Anclote Psychiatric Center, Inc. v. Commissioner, T.C. Memo. July 1998-273, §20.5

Ann Jackson Family Foundation v. Commissioner, 15 F.3d 917 (9th Cir. 1994), §14.10(b)

Ann Jackson Family Foundation v. Commissioner, 97 T.C. No. 35 (1991), aff'd, 94-1 USTC 50068 (9th Cir. 1994), §§13.1(f), 15.3(a)

Arkansas State Police Ass'n Inc. v. Commissioner, 282 F.3d 556 (8th Cir. 2002), §21.8(h)

Arlie Foundation v. IRS, 283 F. Supp. 2d 58 (D.D.C. 2003), §20.8(b)

The Armenian Assembly of America, Inc. v. Cafesjian, No. CIV.A.07-1259 (D.D.C. 2011), §14.5(d)

Arner v. Rogan, 40-2 USTC 9567 (D.C. 1940), §9.3(b)

Atlanta Athletic Club v. Commissioner, 93-1 USTC 50,051 (10th Cir.), rev'g T.C.M. 1991-83, 61 T.C.M. 2011, Dec. 47,195(M), §21.10(b)

Atlanta Athletic Club v. Commissioner, 980 F.2d 1409 (11th Cir. 1993), §§9.5(g), 9.5(h), 21.10(b)

The Bar Association of the City of New York v. Commissioner, 89 T.C. No. 42, 89 T.C. 599, Tax Ct. Rep. (CCH) 44,199 (U.S.Tax Ct. Sept. 17, 1987), §23.2(c)

Basic Bible Church v. Commissioner, 74 T.C. 846 (1980), §§2.1(a), 3.2

Belaieff v. Commissioner, 15 T.C.M. 1426 (1956), §16.4(c)

Bergquist v. Commissioner, 131 T.C. 8 (Tax Ct. 2008), §24.1(a)

Best Lock Corp. v. Commissioner, 31 T.C. 1217 (1959), §20.7

Bethel Conservative Mennonite Church v. Commissioner, 746 F.2d 388 (7th Cir. 1984), §21.3

Beth El Ministries, Inc. v. United States, 79-2 USTC 9412 (D.C. 1979), §3.1(b)

Better Business Bureau of Washington, D.C. v. United States, 326 U.S. 279 (1945), §§2.2, 4.2(b), 21.3, 21.4(b)

B.H.W. Anesthesia Foundation, Inc. v. Commissioner, 72 T.C. 681 (1979), §20.2

Big Mama Rag, Inc. v. United States, 631 F.2d 1030 (D.C. Cir. 1980), rev'g 79-1 USTC 9362 (D.C. 1979), §5.1

Bilingual Montessori School of Paris, Inc. v. Commissioner, 75 T.C. 480 (1980), §§8.11, 24.1(b)

Birmingham Business College, Inc. v. Commissioner, 276 F.2d 476 (5th Cir. 1960), §20.2

Bluetooth SIG Inc. v. United States, 101 AFTR2d, Feb. 1, 2008, aff'd (9th Cir. 2010), §§8.3(a), 8.5

Bob Jones University v. Simon, 416 U.S. 725 (1974), §26.2(b)

Bob Jones University v. United States, 461 U.S. 574 (1983), §5.1(h)

Bob Jones University Museum & Gallery, Inc. v. Commissioner, T.C.M. 1996-247, §5.1(h)

Boman v. Commissioner, 240 F.2d 767 (8th Cir. 1957), §2.2

Branch Ministries, Inc. v. Commissioner, 83 AFTR2d 99-569 (D.D.C. 1999), aff'd, (D.C. Cir. May 2000), §23.1(b)

Broadway Theatre League of Lynchburg, Virginia, Inc. v. United States, 293 F. Supp. 346 (W.D. Va. 1968), §22.4(b)

The Brook, Inc. v. Commissioner, 86-2 USTC 9646 (2d Cir. 1989), rev'g 50 T.C.M. 959, 51 T.C.M. 133 (1985), §9.5(c)

B.S.W. Group, Inc. v. Commissioner, 70 T.C. 352, 359 (1978); 838 F.2d 465 (4th Cir. 1988), aff'g 88 T.C. 1, 21 (1987), §§4.3, 20.8(b), 21.4(b), 21.8(b)

Bubbling Well Church of Universal Love, Inc. v. Commissioner, 74 T.C. 531 (1980), §3.2

Byram v. United States, 705 F.2d 1418 (5th Cir. 1983), §21.8(g)

Calhoun Academy v. Commissioner, 94 T.C. 17 (1990), §5.1(b)

The Callaway Family Association, Inc. v. Commissioner, 71 T.C. 340 (1978), §§2.2(a), 20.8(b)

Cammarano v. United States, 358 U.S. 498 (1959), §5.1(l)

Campbell v. Big Spring Cowboy Reunion, 54-1 USTC 9232 (5th Cir. 1954), §7.2(a)

Canada v. Commissioner, 82 T.C. 973 (1984), §3.1(b)

Caracci v. Commissioner, 118 T.C. No. 25 (May 22, 2002), §20.5

Carrie A. Maxwell Trust, Pasadena Methodist Foundation v. Commissioner, 2 T.C.M. 905 (1943), §2.2(a)

C. F. Mueller Co. v. Commissioner, 190 F.2d 120 (3d Cir. 1951), §21.2

Chapman v. Commissioner, 48 T.C. 358 (1967), §3.2(b)

Charles Schwab v. United States, 99-1 USTC 50,109 (9th Cir. 1999), §13.2(a)

Charles Stewart Mott Foundation v. United States, 91-2 USTC 50,340 (6th Cir. 1991), §§12.2(b), 17.6(c)

Choctaw Nation of Oklahoma v. United States, 83 AFTR2d 99-2018 (E.D. Okla. 1999), §21.9(f)

Christian Echoes Ministries v. United States, 470 F.2d 849 (10th Cir. 1972), cert. den., 414 U.S. 864 (1974), §2.2(g)

Christian Echoes National Ministry, Inc. v. United States, 470 F.2d 849 (10th Cir. 1972), cert. den., 414 U.S. 864 (1973), §§3.1(d), 23.4(a)

Christian Stewardship Assistance, Inc. v. Commissioner, 70 T.C. 1037 (1978), §20.8(b)

Chronicle Publishing Co. v. Commissioner, 97 T.C. 445 (1991), §24.1(c)

Church by Mail, Inc. v. Commissioner, 48 T.C.M. 471 (1984), §20.5

Church of Eternal Life and Liberty, Inc. v. Commissioner, 86 T.C. 916 (1986), §3.2(b)

Church of Nature of Man v. Commissioner, 49 T.C.M. 1393 (1985), §2.1(b)

Church of the Chosen People (North American Panarchate) v. United States, 548 F. Supp. 1247 (Minn. 1982), §3.1(d)

Church of the Transfiguring Spirit, Inc. v. Commissioner, 76 T.C. 1 (1981), §3.2

Church of the Visible Intelligence That Governs the Universe v. United States, 14 Ct. Cl. 55 (1983), §3.2(b)

Clarence LaBelle Post No. 217 v. United States, 580 F.2d 270 (8th Cir. 1978), §21.2

Cleveland Athletic Club, Inc. v. United States, 86-1 USTC 9116 (6th Cir. 1986), §9.5(c)

Cockerline Memorial Fund v. Commissioner, 86 T.C. 53 (1986), §11.6(c)

Cohan et al., T.C. Memo. 2012-8, § 24.1(b)

Colorado State Chiropractic Society v. Commissioner, 93 T.C. 39 (1989), §2.1(a)

Columbia Park and Recreation Ass'n, Inc. v. Commissioner, 88 T.C. No. 1 (U.S. Tax Ct. 1987), §§4.1, 5.1, 6.1(b), 6.4

Comensoli v. Commissioner, T.C. Memo. 2009-242, §15.2(e)

Commissioner v. Duberstein, 363 U.S. 278 (1960), §24.1(a)

Commissioner v. Estate of Alexander J. Shamburg, 3 T.C. 131, aff'd, 144 F.2d 998 (2d Cir.), §§2.1(a), 10.2

Commissioner v. Groetzinger, 480 U.S. 23 (1987), §§21.4(a), 21.11

Commissioner v. Lake Forest, Inc., 305 F.2d 814 (4th Cir. 1962), §6.2

Common Cause v. Commissioner, 112 T.C. No. 23 (June 1999), §21.10(d)

Confrerie de la Chaine des Rotisseurs v. Commissioner, T.C. Memo. 1993-637, §9.5(g)

Consumer Credit Counseling Service of Alabama, Inc. v United States, 78-2 USTC 9468 (D.C. 1979), §2.2(a)

Consumer Credit Counseling Service of Alabama, Inc. v. United States, 78-2 USTC 9660 (D.C. 1978), §4.0

The Council for Bibliographic and Information Technologies v. Commissioner, 63 T.C.M. 3186 (1992), §§2.2(h), 2.2(j), 4.5

Credit Union League v. United States, 693 F.2d 525 (5th Cir. 1982), §7.2(a)

Crooks v. Kansas City Hay Dealers Association, 37 F.2d 83 (1929), §8.7

Daly v. Port Authority of New York and New Jersey, 793 N.Y.S.2d 712 (N.Y.Sup. Ct. 2005), §10.2

Davis v. United States, 495 U.S. 472, 65 AFTR 2d 90-1052, §2.2(a)

De La Salle Institute v. United States, 195 F. Supp. 891 (N.D. Cal. 1961), §3.2(b)

Deputy v. du Pont, 300 U.S.481 (1937), §21.12(a)

Disabled American Veterans v. Commissioner, rev'g 91-2 USTC 50,336 (6th Cir. 1991), §21.10(d)

Dupont v. Commissioner, 74 T.C. 498 (1980), §14.10(b)

Eastern Kentucky Welfare Rights Organization v. Simon, 426 U.S. 26 (1976), §4.5(a)

East Tennessee Artificial Breeders Ass'n v. United States, 63-2 USTC 9748 (E.D. Tenn. 1963), §7.2(a)

Eden Hall Farm v. United States, 389 F. Supp. 858 (W.D. Penn. 1975), §6.2

Elliot Knitwear Profit Sharing Plan v. Commissioner, 71 T.C. 765 (1979), aff'd, 614 F.2d 347 (3d Cir. 1980), §21.12(b)

El Paso del Aquila Elderly v. Commissioner, T.C. Memo. 1992-441 (1992), §4.5(i)

The Engineers Club of San Francisco v. United States, 609 F. Supp. 519 (N.D. Cal. 1985), §8.4(b)

Enterprise Railway Equipment Company v. United States, 161 F. Supp. 590 (Ct. Cl. 1958), §20.2

Erie Endowment v. United States, 316 F.2d 151 (3d Cir. 1963), §6.2

Estate of Ethel P. Green v. Commissioner, 82 T.C. 843 (1984), §5.1

Estate of Hawaii v. Commissioner, 71 T.C. 1067 (1979), aff'd, 647 F.2d 170 (9th Cir. 1981, unpublished), §22.4(b)

Eyeful Inc. v. Commissioner, T.C. Memo 1996-238, §2.2(c)

Federation Pharmacy Service, Inc. v. United States, §§4.1, 4.5(i)

Fides Publishers Association v. United States, 263 F. Supp. 924 (1967), §3.1(b)

First Church of Theo v. Commissioner, T.C.M. 1989-16, §3.2(b)

First Libertarian Church v. Commissioner, 74 T.C. 396 (1980), §3.1(d)

Forest City Livestock and Fair Co. v. Commissioner, B.T.A. Memo. 32, 215 (1932), §7.2(a)

Foundation for Human Understanding v. Commissioner, 88 T.C. 1341 (1987), §3.2(b)

Foundation of Human Understanding v. United States, 106 AFTR2d 2010-5862 (Sup. Ct. 8/16/2010), 104 AFTR2d 2009-5130 (Ct. Fed. Cl. 2009), §3.2(b)

Founding Church of Scientology v. United States, 412 F.2d 1197 (Ct. Cl. 1969), §20.1(a)

Founding Church of Scientology of Washington, D.C., Inc. v. United States, 26 Cl. Ct. 244 (Cl. Ct. 1992), §§11.3, 20.3(b)

Framingham Country Club v. United States, 659 F. Supp. 650 (D.C. Mass. 1987), §§9.5(h), 21.10(b)

Frank v. Ivy Club, 117 N.J. 627 (N.J. 1989), §9.3(b)

Fraternal Medical Specialist Services, Inc. v. Commissioner, T.C. Memo. 1984-644, §8.4(b)

Fraternal Order of Police v. Commissioner, 833 F.2d 717 (7th Cir. 1987), §21.8(h)

Fraternal Order of Police, Illinois State Troopers Lodge No. 41 v. Commissioner, 833 F.2d 717 (7th Cir. 1987), aff'g 87 T.C. 747 (1986), §21.8(d)

The Fund for Anonymous Donors v. IRS, No. 97-5142 (D.D.C. April 1999), §11.3

Fund for Economic Growth and Tax Reform v. Commissioner, 81 AFTR2d 98,472 (D.D.C. 1998), §23.1(b)

Fund for the Study of Economic Growth and Tax Reform v. IRS, 82 AFTR2d 98-5581 (D.C. App. 1998), §23.1(b)

Gaylor v. Lew, 119 AFTR2d 2017-515 (C.D. Wis. 2017), §____

Gaylor v. Mnuchin, 120 AFTR2d 2017-6128 §____

GDT CG1, LLC v. Oklahoma County Board of Equalization, 172 P.3d 628 (Okla. Civ. App. Div. 2007), §4.1

Geisinger Health Plan v. Commissioner, 985 F.2d 1210 (3d Cir. 1993), rev'g 62 T.C.M. 1656 (1991), §§4.5(a), 4.5(f)

G. M. Underwood, Jr. v. United States, 78-2 USTC 9831 (N.D. Tex. 1978), §14.5(d)

Goldsboro Art League, Inc. v. Commissioner, 75 T.C. 337 (1980), §21.13(b)

Greater United Navajo Development Enterprises, Inc. v. Commissioner, §21.4(b)

Greenacre Foundation v. United States, 84-2 USTC 9789, aff'd, 762 F.2d 965 (9th Cir. 1985), §13.2(b)

Greene County Medical Society Foundation v. United States, 345 F. Supp. 900 (W.D. Mo. 1972), §21.9(a)

Guide Intern Corp. v. United States, 948 F.2d 360 (7th Cir. 1991), §8.3(b)

Guide International Corporation v. United States, 90-1 USTC 50,304 (N.D. Ill. 1990), §8.3(a)

Gundersen Medical Foundation, Ltd. v. United States, 536 F. Supp. 556 (W.D. Wis. 1982), §21.12(a)

Hancock Academy of Savannah, Inc. v. Commissioner, 69 T.C. 488 (1977), §20.7

Hans S. Mannheimer Charitable Trust v. Commissioner, 93 T.C. 35 (1989), §§12.2(b), 17.6(d)

Harding Hospital, Inc. v. United States, 505 F.2d 1068 (6th Cir. 1974), §4.5(b)

Harlan E. Moore Charitable Trust v. United States, 812 F. Supp. 130 (C.D. Ill. 1993), aff'd, 93-2 USTC 50,601 (7th Cir.), §21.10(c)

Hasall v. United States, 500 F.2d 1133 (Ct. Cl. 1974), cert. den., 419 U.S. 1107 (1975), §23.4(a)

Henry E. and Nancy Horton Bartels Trust for Benefit of Cornell University v. United States, No. 2009-5122 (Fed. Cir. 2010), §21.12(b)

Hernandez v. Commissioner, 109 S. Ct. 2137 (1989), §3.2(d)

Hernandez v. Commissioner, 819 F.2d 1212 (1989), §24.3(b)

Hope School v. Commissioner, 612 F.2d 298 (7th Cir. 1980), §21.9(g)

Horace Heidt Foundation v. United States, 170 F. Supp. 634 (Ct. Cl. 1959), §20.5

Housing Pioneers, Inc. v. Commissioner, T.C. Memo. 1993-120, aff'd (9th Cir. June 20, 1995), §4.2(a)

Houston Endowment v. United States, 606 F.2d 77 (5th Cir. 1979), §21.8(g)

Hutchinson Baseball Enterprises, Inc. v. Commissioner, 73 T.C. 144 (1979), aff'd, 696 F.2d 757 (10th Cir. 1982), §§2.2, 5.5

I Media Sports League Inc. v. Commissioner, 52 T.C.M. 1093 (1986), §2.2

IHC Health Plans, Inc., v. Commissioner, 325 F.3d 1188 (10th Cir. 2003) §4.5(a)

IHC Health Plans Inc. v. Commissioner, T.C. Memo. 2001-246 (U.S. Tax Ct. 2001), aff'd, 325 F.3d 1188 (10th Cir. 2003), §4.5(f)

Incorporated Trustees of the Gospel Workers Society v. United States, 510 F. Supp. 374 (D.D.C.), aff'd, 672 F.2d 894 (D.C. Cir. 1981), §2.2(c) 3.1(b)

Independent Order of Odd Fellows v. United States, No. 4-90-CV-60552 (S.D. Iowa 1993), §21.10(c)

Indiana Crop Improvement Association, Inc. v. Commissioner, 76 T.C. 394 400 (1981), §§5.3(b), 5.4, 7.2(a)

Indiana University Retirement Community, Inc. v. Commissioner, 92 T.C. 891 (1989), §13.4

Industrial Aid for the Blind v. Commissioner, 73 T.C. 96 (1979), §4.1

Infant Formula Action Coalition v. United States, D.D.C. No. 79-0129, §23.7

International E22 Class Association v. Commissioner, 78 T.C. 93 (1982), §5.5

International Postgraduate Medical Foundation v. Commissioner, 56 T.C.M. 1140 (1989), §20.5

Iowa State University of Science and Technology v. United States, 500 F.2d 508 (Ct. Cl. 1974), §21.11

The Jockey Club v. United States, 137 F. Supp. 419 (Ct. Cl. 1956), cert. den., 352 U.S. 834 (1957), §8.2

John C. Todd, et ux. v. Commissioner, 118 T.C. No. 19, No. 170-99, §24.1(b)

John Marshall Law School v. U.S., 81-2 T.C. 9514 (Ct. Cl. 1981), §20.2

Julia R. and Estelle L. Foundation Inc. v. Commissioner, 598 F.2d 755 (2d Cir. 1979), §13.4(a)

Julius M. Israel Lodge of B'nai B'rith No. 2113 v. Commissioner, 78AFTR2d 96-5482 (5th Cir.), aff'g T.C.M. 1995-439, §21.9(d)

Junaluska Assembly Housing, Inc. v. Commissioner, 86 T.C. 1114 (1986), §2.2(e)

Juniper Hunting Club v. Commissioner, 28 B.T.A. 525 (1933), §§9.1(b), 21.10(b)

Kenner v. Commissioner, 33 T.C.M. 1239 (1974), §20.5

Kentucky Bar Foundation, Inc. v. Commissioner, 78 T.C. 921 (1982), §§8.4(a), 8.4(b)

Kermit Fischer Foundation v. Commissioner, 59 T.C.M. 898 (1990), §14.4(a)

Kermit Fisher Foundation v. Commissioner, T.C. Memo. 1990-300, §17.7

Kern County Electrical Pension Fund v. Commissioner, 96 T.C. No. 41 (June 20, 1991), §21.10(a)

Keystone Auto Club v. Commissioner, 181 F.2d 402 (3d Cir. 1950), aff'g 12 T.C. 1038 (1949), §9.1(b)

Koon Kreek Klub v. Thomas, 108 F.2d 616 (5th Cir. Ct. App. Tex. 1939), §8.7

Kuper v. Commissioner, 332 F.2d 562 (3d Cir. 1964), cert. den., 379 U.S. 920 (1964), §23.4(a)

The Labrenz Foundation, Inc. v. Commissioner, 33 T.C.M. 1374 (1974), §20.2

Lapham Foundation, Inc. v. Commissioner, 389 F.3d 606 (6th Cir. 2004), §§11.3, 11.6(c), 20.3(b)

Lapham Foundation, Inc. v. Commissioner, No. 03-1229 (6th Cir. 2003), §11.6(c)

L. D. Boyer v. Commissioner, 69 T.C. 521 (1977), §25.2(a)

League of Women Voters v. United States, Gen. Coun. Memo. 36148 (Jan. 28, 1975), §23.4(a)

League of Women Voters v. United States, 180 F. Supp. 379 (Ct. Cl. 1960), cert. den., 364 U.S. 882 (1960), §23.4(a)

Lettie Pate Whitehead Foundation, Inc. v. United States, 606 F.2d 534 (5th Cir. 1979), aff'g 77-1 USTC 9157 (N.D. Ga. 1977), §13.4

Living Faith, Inc. v. Commissioner, T.C.M. Dec. 46,860, 60 T.C.M. 710, 1990-484, §3.1(b)

Losantiville Country Club v. Commissioner, T.C. Memo. 2017-158, § 9.5(c)

Louisiana Credit Union League v. United States, 693 F.2d 525 (5th Cir. 1982), §21.8(f)

Lowry Hospital Association v. Commissioner, 66 T.C. 850 (1976), §20.7

Madden, Jr. v. Commissioner, T.C. Memo. 1997-395(1997), §14.4

Malat v. Riddell, 383 U.S. 569 (1966), §21.8(g)

Malnak v. Yogi, 592 F.2d 197 (3d Cir. 1979), §3.1(a)

Manning Association v. Commissioner, 93 T.C.M. 596 (1989), §2.2(d)

Marker v. Schultz, 485 F.2d 1003 (D.C. Cir. 1973), §7.1(d)

Martinsville Ministries, Inc. v. United States, 80-2 USTC 9710 (D.C. 1980), §3.1(b)

Maryland Savings-Share Ins. Corp. v. United States, 308 F. Supp. 761 (D. Md. 1970), rev'd, 400 U.S. 4, §10.3(e)

Mayo Foundation for Medical Education and Research v. United States, USTC 50,143, AFTR2d 2011-341, aff'd, Eighth Cir., 103 AFTR 2d 675 (8th Cir.), aff'd, USTC 50,143 (Sup. Ct. 2011).

Media Sports League, Inc. v. Commissioner, T.C. Memo. 1986-568, §5.5

Mescalero Apache Tribe v. Jones, 411 U.S. 145 (1973), §21.9(f)

MIB, Inc. v. Commissioner, 84-1 USTC 9476, 734 F.2d 71 (1st Cir. 1984), §8.4(b)

Michigan and Michigan Educational Trust v. United States, 40 F.3d 817 (6th Cir. 1994), §10.2

Michigan Early Childhood Center, Inc. v. Commissioner, 37 T.C.M. 808 (1978), §5.1

Michigan Mobile Home and Recreational Vehicle Institute v. Commissioner, 66 T.C. 770 (1976), §9.2

Midwest Research Institute v. United States, 554 F. Supp. 1379 (W.D. Mo. 1983), §5.3(a)

Miller v. Commissioner, 34 T.C.M. 1207 (1975), §24.3(b)

The Miss Elizabeth D. Leckie Scholarship Fund v. Commissioner, 87 T.C. 25 (1986), acq. 1987-2 C.B. 1, §15.5(c)

Miss Georgia Scholarship Fund, Inc. v. Commissioner, 72 T.C. 267 (1979), §4.5

Mississippi State Alumni v. Commissioner, T.C. Memo. 1997-37, §21.10(d)

Mutual Aid Ass'n of Church of the Brethren v. United States, 759 F.2d 792 (10th Cir. 1985), §21.3

National Alliance v. United States, 710 F.2d 868 (D.C. Cir. 1983), §5.1(l)

National Association of Postal Supervisors v. United States, 90-2 USTC 50,445 (Ct. Cl. 1990), §7.1(e)

National College Athletic Association v. Commissioner, 914 F.2d 1417 (10th Cir. 1990), §21.6(a)

National Collegiate Athletic Association v. Commissioner, 90-2 USTC 50,513 (10th Cir. 1990), rev'g 92 T.C. No. 27 (1989), §21.8(h)

National Foundation, Inc. v. United States, 13 Cl. Ct. 486 (1987), §11.3

National Foundation, Inc. v. United States, 87-2 USTC 9602 (Ct. Cl. 1987), §20.3(b)

National League of Postmasters v. Commissioner, T.C. Memo. 1995-205, §7.1(e)

National Muffler Dealers Association v. United States, 440 U.S. 472 (1979), §8.3(b)

National Prime Users Group Inc. v. United States, 667 F. Supp. 250 (D. Md. 1987), §8.3(a)

National Right to Work Legal Defense and Education Foundation, Inc. v. United States, 487 F. Supp. 801 (E.D. 1979), §4.2

National Water Well Association, Inc. v. Commissioner, 92 T.C. 75 (1985), §21.4(a)

The Nationalist Movement v. Commissioner, 102 T.C. No. 22 (1994), aff'd, 37 F.3d 216 (5th Cir. 1994), §§5.1, 5.1(k)

New Dynamics Foundation v. United States, 70 Fed. Cl. 782 (Fed. Cl. 2006), §§11.3, 20.3(b)

New Faith, Inc. v. Commissioner, 64 T.C.M. 1050, Dec. 48,572(M) (Tax Ct. 1993), §2.2(a)

North Carolina Citizens for Business and Industry v. United States, 89-2 USTC 9507 (Cl. Ct. 1989), §21.15(c)

North Ridge Country Club v. Commissioner, 89-1 USTC 9363 (9th Cir. 1989), rev'g 89 T.C. 563 (1987), §9.5(c)

Northwest Jobbers Credit Bureau v. Commissioner, 37 F.2d 880 (Ct. D. 206, C.B. IX-2, 1930), §8.7

Ocean Pines Association v. Commissioner, 135 T.C. No. 13 (2010), aff'd, AFTR2d 2012-545, §21.10(c).

Ohio Farm Bureau Federation, Inc. v. Commissioner, 106 T.C. 222 (1996), §§7.2(b), 21.6(b), 21.8(b)

Oklahoma Cattlemen's Association v. United States, 310 F. Supp. 320 (W.D. Okla. 1969), §8.4(b)

Orange County Agricultural Society, Inc. v. Commissioner, 893 F.2d 529 (2d Cir. 1990), aff'g 55 T.C.M. 1602 (1988), §§2.2(d), 21.3

Oregon State Univ. Alumni Association Inc. v. Commissioner, T.C. Memo 1996-34, §21.10(d)

Peace v. Commissioner, 43 T.C. 1 (1964), §2.2(a)

People of God Community v. Commissioner, 75 T.C. 127 (1980), §20.3(b)

The People's Educational Camp Society, Inc. v. Commissioner, 331 F.2d 923 (2d Cir. 1964), aff'g, 39 T.C. 756 (1963), cert. den., 379 U.S. 839 (1964), §6.2

Pepsi-Cola Bottlers' Association v. United States, 369 F.2d 250 (7th Cir. 1966), §8.3(b)

Phi Delta Theta Fraternity v. Commissioner, 887 F.2d 1302 (6th Cir. 1989), aff'g 90 T.C.B. 1033 (1988), §9.5(g)

Pittsburgh Press Club v. United States, 536 F.2d 572 (3d Cir. 1976), §§8.7, 9.2

Planned Parenthood Federation of America Inc. v. Commissioner, T.C. Memo. 1999-206 (June 1999), §21.10(d)

Plumstead Theatre Society, Inc. v. Commissioner, 74 T.C. 1324 (1980), §20.9

Plumstead Theatre Society, Inc. v. Commissioner, 675 F.2d 244 (9th Cir. 1982), aff'g 74 T.C. 1324 (1980), §22.2(a)

Police Benevolent Association of Richmond, Va. v. United States, 661 F. Supp. 765 (E.D. Va. 1987), aff'd, 836 F.2d 547 (4th Cir. 1987), §6.3(b)

Polm Family Foundation Inc. v. United States, 655 F. Supp. 2d 125 (D.D.C. 2009), §20.2

Portland Co-operative Labor Temple Association v. Commissioner, 39 B.T.A. 450 (1939), acq., 1939-1 C.B. 29, §7.1(b)

Portland Golf Club v. Commissioner, 90-1 USTC 50,332, §§9.5(c), 21.11

Presbyterian & Reformed Publishing Co. v. Commissioner, 743 F.2d 148 (3d Cir. 1984), §§2.2(c), 3.1(b)

Presbyterian and Reformed Publishing Co. v. Commissioner, 79 T.C. 1070 (1982), rev'd, 743 F.2d 148 (3d Cir. 1984), §21.15(d)

Prison Industries, Inc. v. Commissioner, T.C.M. Dec. 47,104(M) (Jan. 8, 1991), §4.3

Produce Exchange Stock Clearing Association v. Helvering, 71 F.2d 142 (2d Cir. 1934), §8.7

Professional Insurance Agents of Michigan v. Commissioner, 78 T.C. 246 (1982), §21.2

Professional Standards Review Organization v. Commissioner, 74 T.C. 240 (1980), §5.4

Professional Standards Review Organization of Queens County, Inc. v. Commissioner, 74 T.C. 240 (1980), §4.5(i)

Pulpit Resource v. Commissioner, 70 T.C. 594 (1978), §3.1(b)

Quality Auditing Company, Inc. v. Commissioner, 114 T.C. 498 (June 2000), §4.3

Quality Auditing Company v. Commissioner, 114 T.C. 398 (2000), §§4.3, 5.4

Radecki v. Schuckardt, 30 Ohio App. 2d 92 (Ohio App. Dist. 1976), §3.1(d)

Redlands Surgical Services v. Commissioner, 113 T.C.N. 3, aff'd, 242 F.3d 904 (9th Cir. 2003), §4.5(a)

Redlands Surgical Services v. Commissioner, 113 T.C. No. 3 (July 1999), aff'd, No. 99-71253 (9th Cir. 2001), §22.2(b)

Redlands Surgical Services v. Commissioner 113 T.C. 47, KTC 2001-102 (9th Cir. 2001), §4.5(c)

Reis Estate v. Commissioner, 87 T.C. 1016 (1986), §14.9

Richard G. and Anne C. Greene v. Commissioner, T.C. Memo. 1996-531, §25.2(b)

Roche's Beach v. Commissioner, 96 F.2d 776 (2d Cir. 1938), §10.4(a)

Rockefeller v. United States, 572 F. Supp. 9 (D.C. Ark. 1982), aff'd, 718 F.2d 290 (8th Cir. 1983), cert. den., 466 U.S. 962 (1984), §14.9

Roe Foundation Charitable Trust v. Commissioner, T.C.M. 1989-566 (1989), §11.6(c)

San Antonio Bar Association v. United States, 80-2 USTC 9594 (W.D. Tex. 1980), §§2.2(j), 8.4(b)

San Francisco Infant School, Inc. v. Commissioner, 69 T.C. 957 (1978), §5.1

Santa Cruz Bldg. Association v. United States, 411 F. Supp. 871 (C.D. Mo. 1976), §9.3

The Schoger Foundation v. Commissioner, 76 T.C. 380 (1981), §3.1(b)

Scripture Press Foundation v. United States, 285 F.2d 800 (Ct. Cl. 1961), cert. den., 368 U.S. 985 (1982), §§3.1(b), 21.4(b), 21.15(d)

Seasongood v. Commissioner, 227 F.2d 907 (10th Cir. 1955), §2.2(g)

Seasongood v. Commissioner, 227 F.2d 907 (6th Cir. 1955), §23.4(a)

Service Bolt Nut Co. Profit Sharing Trust v. Commissioner, 724 F.2d 519 (6th Cir. 1983), aff'g 78 T.C. 812 (1982), §21.10(g)

Sherwin Williams Co. Employee Health Plan Trust v. Commissioner, 330 F.3d 449 (6th Cir. 2003), §9.5(g)

Shiloh Youth Revival Centers v. Commissioner, 88 T.C. 565 (1987), §21.9(a)

Sierra Club, Inc. v. Commissioner, T.C.M. 1993-199 (1993), §21.10(d)

Sierra Club v. Commissioner, 86 F.3d 1526 (9th Cir. 1996), §21.10(d)

Sierra Club, Inc. v. Commissioner, T.C. Memo. 1999-86, §21.10(d)

Silverman v. Commissioner, 73-2 USTC 9546 (8th Cir. 1973), aff'g 57 T.C. 727 (1978), §25.2(a)

Singer Co. v. Commissioner, 196 Ct. Cl. 90 (Ct. Cl. 1971), §24.1(c)

Slee v. Commissioner, 42 F.2d 184 (2d Cir. 1930), §5.1(k)

Smith-Dodd Businessman's Association, Inc. v. Commissioner, 65 T.C. 620 (1975), §21.2

Snow Manufacturing Co. v. Commissioner, 86 T.C. 260 (1986), §2.2(c)

Solution Plus, Inc. v. Commissioner, 95 T.C.M. 1097 (2008), §2.2

Solution Plus, Inc. v. Commissioner, T.C. Memo. 2008-21, §4.1

Sonora Community Hospital v. Commissioner, 46 T.C. 519 (1966), §4.5(b)

Sound Health Associates v. Commissioner, 71 T.C. 158, acq. 1981-2 C.B. 2 (1978), §4.5(f)

South End Italian Club, Inc. v. Commissioner, 87 T.C. 168 (1986), §21.9(d)

Southwest Texas Electric Cooperative, Inc. v. Commissioner, 68 T.C.M. Dec. 50,008(M), T.C. Memo. 1994-363, §21.12(b)

Speiser v. Randall, 357 U.S. 513 (1958), §5.1(l)

Spiritual Outreach Society v. Commissioner, 91-1 USTC 50,111 (8th Cir. 1991), §3.2(b)

Squire v. Students Book Corp., 191 F.2d 1018 (9th Cir. 1951), §§2.2(h), 4.5

Staples v. Commissioner, 821 F.2d 1324 (8th Cir. 1987), §24.3(b)

State Police Association of Massachusetts v. Commissioner, T.C.M. 1996-407 (Sept. 1996), cert. den., 123 F.3d 1 (1st Cir. 1997), §§21.8(d), 21.8(h)

State Police Association of Massachusetts v. Commissioner, 125 F.3d 1 (1st Cir. 1997), §21.8(h)

State v. Wilmar Hospital, 2 N.W.2d 564 (Minn. 1942), §4.5(b)

St. David's Health Care System Inc. v. United States, 349 F.3d 232 (5th Cir. 2003), §4.5(c)

Stichting Pensioenfonds v. United States, 950 F. Supp. 373 (D.D.C., 1996), §7.1(b)

St. Joseph Farms of Indiana Brothers of the Congregation of Holy Cross, Southwest Province, Inc. v. Commissioner, 85 T.C. 9 (1985), §21.9(a)

Suffolk County Patrolmen's Benevolent Association, Inc. v. Commissioner, 77 T.C. 1314 (1981), §21.6(a)

Suzanne Pierre v. United States, 133 T.C. No. 2 (2009), supplemented by T.C. Memo. 2010-106, §15.2(e)

The Synanon Church v. Commissioner, 57 T.C.M. 605 (1989), §18.5

Teterud v. Burns, 522 F.2d 357 (8th Cir. 1975), §3.1(a)

Texas Apartment Association v. United States, 869 F.2d 884 (5th Cir. 1989), §§2.2(j), 8.4(b)

Texas Farm Bureau v. United States, 93-1 USTC 50,257 (C.D. Tex. 1993), rev'd, 95-1 USTC 50,297 (5th Cir. June 1, 1995), §21.8(f)

Texas Farm Bureau v. United States, 53 F.3d 120 (5th Cir. 1995), §21.10(d)

Texas Learning Technology Group v. Commissioner, 96 T.C. 686 (Apr. 30, 1991), §10.2

Texas Learning Technology Group v. Commissioner, 958 F.2d 122 (5th Cir. 1992), §§2.2(h), 4.5

Texas Trade School v. Commissioner, 30 T.C. 642 (1958), aff'd, 272 F.2d 168 (5th Cir. 1959), §20.5

Thorne v. Commissioner, 99 T.C. 67(1992), §16.2(b)

Tony and Susan Alamo Foundation v. Commissioner, T.C. Memo. 199-155, Dec. 48,078, §3.2

Trust U/W Emily Oblinger v. Commissioner, 100 T.C. No. 9 (Feb. 23, 1993), §21.10(c)

Twin Oaks Community, Inc. v. Commissioner, 87 T.C. 1233 (1986), §3.4

Underwood v. United States, 461 F. Supp. 1382 (N.D. Tex. 1978), §17.7

Unitary Mission Church of Long Island v. Commissioner, §3.2

United Cancer Council, Inc. v. Commissioner, 100 T.C. 162 (1993), §20.1(a)

United Cancer Council, Inc. v. Commissioner, 109 T.C. 326, §§20.1(a), 20.3(a)

United Cancer Council, Inc. v. Commissioner, 109 T.C. 326, rev'd, 83 AFTR2d 99-812 (7th Cir. 1999), §2.2(d)

United Cancer Council v. Commissioner, 165 F.3d 1173, 83 AFTR2d 99,812 (7th Cir. 1999), §20.1(a)

United States National Water Well Association, Inc. v. Commissioner, 92 T.C. 75 (1989), §21.4(b)

United States. v. Boyle, 469 U.S. 241 (1985), §18.2(f)

United States v. Cartwright, 411 U.S. 546, 93 S. Ct. 1713 (1973), §24.3

Universal Bible Church, Inc. v. Commissioner, T.C.M. 1986-170, §3.2(b)

University Medical Resident Services, P.C. v. Commissioner, T.C. Memo. 1996-251 (1996), §4.5(e)

University of Maryland Physicians, P.A. v. Commissioner, 41 T.C.M. 732 (1981), §4.5(d)

University of Massachusetts Medical School Group Practice v. Commissioner, 74 T.C. 1299 (1980), §4.5(d)

United States v. American Bar Endowment, 477 U.S. 105 (1986), §24.1(a)

United States v. Church of Scientology Flag Service Org., Inc., 90-1 USTC 50,019 (M.D. Fla. Dec. 1989), §3.2(d)

United States v. Church of Scientology of Boston, Inc., 90-2 USTC 50,349 (D.C. Mass), §3.2(d)

United States v. Church of Scientology Western United States and U.S. v. Church of Scientology International, CV 90-2690-HLH (C.D. Cal. Feb. 11, 1991), §3.2(d)

United States v. Indianapolis Baptist Temple, 224 F.3d 627 (7th Cir. 2000), §25.2(a)

United States v. Judicial Watch, Inc, 266 F. Supp. 2d 1 (D.D.C. 2002), §4.2

United States v. Kuch, 288 F. Supp. 439 (D.C. 1968), §3.1(d)

United States v. Myers, 906 F. Supp. 1944 (D. Wyo. 1995), §3.1(a)

United States v. Philadelphia Yearly Meeting, Religious Society of Friends, 753 F. Supp. 1300 (E.D. Pa. 1990), §25.2(c)

United States v. Seeger, 380 U.S. 163 (1965), §3.1(a)

Viralam v. Commissioner, 136 T. C. No. 8 (2011), §20.3(b)

Vision Service Plan v. USA, 96 AFTR2d 2005-740 (C.D. Cal.), §6.2

Waco Lodge No. 166, Benevolent & Protective Order of Elks v. Commissioner, T.C. Memo 1981-546, aff'd per curiam, 696 F.2d 372 (5th Cir. 1983), §21.9(a)

Wallace v. Commissioner, 128 T.C. 132, §24.1(a)

Washington State Apples, Inc. v. Commissioner, 46 B.T.A. 64 (1942), §8.4(a)

Wayne Baseball, Inc. v. Commissioner, T.C. Memo. 1999-304 (U.S. Tax Ct. 1999), §5.5

Weber v. Commissioner, 103 T.C. No. 19 (Aug. 25, 1994), aff'd, 95-2 USTC 50,409 (4th Cir. 1995), §25.2(b)

West Side Tennis Club v. Commissioner, 111 F.2d 6 (2d Cir. 1940), §9.1(b)

Westward Ho v. Commissioner, 63 T.C.M. 2617 (1992), §2.2(a)

White's Iowa Manual Labor Institute v. Commissioner, T.C. Memo. 1993-364, §21.10(c)

William F., Mable E., and Margaret K. Quarrie Charitable Fund v. Commissioner, 70 T.C. 182 (1978), aff'd, 603 F.2d 1274 (7th Cir. 1979), §11.6(b)

William S. Allen v. United States, 541 F.2d 786 (9th Cir. 1976), §24.1(a)

Wingo v. Commissioner, 89 T.C. 922 (1989), §25.2(a)

World Family Corporation v. Commissioner, 81 T.C. 958 (Tax Ct. 1983), §§20.2, 20.3(b)

Zemurray Foundation v. United States, 84-1 USTC 9246 (E.D. La. 1983), aff'd, 755 F.2d 404 (5th Cir. 1985), §13.2(b)