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NAT. FOUNDATION, A MISSISSIPPI NON-PROFIT CORP. v. COMMISSIONER

Docket No. 14871-98X.

80 T.C.M. 507 (2000)

T.C. Memo. 2000-318

The Nationalist Foundation, A Mississippi Non-Profit Corporation v. Commissioner.

United States Tax Court.

Filed October 11, 2000.

Attorney(s) appearing for the Case

Richard Barrett, Learned, Mississippi, for the petitioner. Joan Ronder Domike, for the respondent.

Memorandum Opinion

COHEN, Judge:

Respondent determined that The Nationalist Foundation (petitioner) does not qualify as a section 501(c)(3) charitable organization and, therefore, is not exempt from Federal taxation under section 501(a). Pursuant to section 7428 and title XXI of the Tax Court Rules of Practice and Procedure, petitioner seeks a declaratory judgment that it is a qualified organization under section...

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