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FUND FOR THE STUDY OF ECONOMIC GROWTH v. I.R.S.

No. 98-5105.

161 F.3d 755 (1998)

The FUND FOR THE STUDY OF ECONOMIC GROWTH AND TAX REFORM, Appellant, v. INTERNAL REVENUE SERVICE, Appellee.

United States Court of Appeals, District of Columbia Circuit.

Decided December 8, 1998.

Attorney(s) appearing for the Case

William J. Lehrfeld argued the cause for appellant. With him on the briefs was Amber Wong Hsu.

Kenneth L. Greene, Attorney, United States Department of Justice, argued the cause for appellee. With him on the brief were Loretta C. Argrett, Assistant Attorney General, Wilma A. Lewis, United States Attorney, and Thomas J. Clark, Attorney, U.S. Department of Justice.

Before: WALD and GARLAND, Circuit Judges and BUCKLEY, Senior Circuit Judge.

Opinion for the Court filed by Circuit Judge WALD.

WALD, Circuit Judge:

The Fund for the Study of Economic Growth and Tax Reform ("Fund") appeals the decision of the district court upholding the determination of the Internal Revenue Service ("IRS") that the Fund did not qualify for tax exempt status under 26 U.S.C. § 501(c)(3) ("501(c)(3)"). In order to qualify for tax exempt status under 501(c)(3), an organization must be both organized and operated...

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