Airlie Foundation v. Internal Revenue Service

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• “operational test [of § 501(c)(3)] requires both that an organization engage ‘primarily’ in activities that accomplish its exempt purpose and that not more than an ‘insubstantial part of its activities’ further a non-exempt purpose” (citing Treas. Reg. (26 C.F.R.) § 1.501(c

Source: CourtListener parenthetical corpus (CC0).