Wednesday, May 23, 2007

Quote of the Day

From Bruce R. Hopkins, The Law of Tax Exempt Organizations (NY: John Wiley and Sons, 2003), p.192.

"'The exposition of propositions the correctness of which is readily demonstrable is doubtless educational. As the truth of the view asserted becomes less and less demonstrable, however, 'instruction' or 'education' must, we think, require more than mere assertion and repetition.' (National Alliance v. United States, 710 F.2d 868 (DC Cir. 1983)) ...Thus, the federal tax law does not contain a threshold, generic definition of the term educational, but rests on the concept that subjects spoken or written about must be objectively developed or founded...Inherent in the concept of educational is the principle that an organization is not educational in nature where it zealously propagates particular ideas or doctrines without presentation of them in any reasonably objective or balanced manner. The point is reflected in the income tax regulations that define the term educational, where it is stated 'An organization may be educational even though it advocates a particular position or viewpoint so long as it presents a sufficiently full and fair exposition of the pertinent facts as to permit an individual or the public to form an independent opinion or conclusion. On the other hand, an organization is not educational if its principal function is the mere presentation of unsupported opinion.'"

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