MARTHA BEARD v. STATE OF FLORIDA

How courts have described this case

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

• concluding that a non-profit could not qualify for tax-exempt status, because it was effectively, although not formally, controlled by for-profit interests
• concluding that a non-pro fit could not qualify for tax-exempt status, because it was effectively, although not formally, controlled by for-profit interests
• “The operational test focuses on the purpose rather than the nature of an organization’s activities.”
• “[I]t is petitioner’s activities and not its members’ devotion to their work that determines whether it is entitled to exemption from taxation.”
• “The operational test focuses on the purpose rather than the nature of an organization’s activities.”

Source: CourtListener parenthetical corpus (CC0).