Lapham Foundation v. Commissioner

82 T.C.M. 586 (2002)

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Lapham Foundation v. Commissioner

United States Tax Court
82 T.C.M. 586 (2002)

Facts

Charles and Maxine Lapham created the Lapham Foundation, Inc. (the foundation) (plaintiff) in 1998 for the exclusive purpose of supporting the American Endowment Foundation (AEF), a publicly supported entity as defined in § 509(a)(1) of the Internal Revenue Code. The Laphams’ charitable activities were focused on southeastern Michigan. AEF conducted charitable activities throughout the United States. The foundation anticipated donating $7,600 to AEF subject to a non-binding recommendation that such funds be used to support charitable activities in southeastern Michigan. AEF’s annual donations from all sources totaled more than $7,000,000. The commissioner of internal revenue (commissioner) (defendant) determined that the foundation was a private foundation, and the foundation sought a declaratory judgment that it was a supporting organization within the meaning of § 509(a)(3).

Rule of Law

Issue

Holding and Reasoning (Nims, J.)

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