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Revenue Ruling 75-384
Internal Revenue Service
1975-2 C.B. 204 (1975)
- Written by Daniel Clark, JD
Facts
A pacifist organization sought to promote principles of nonviolence and disarmament. To achieve this goal, the organization primarily sponsored antiwar protest demonstrations at governmental and military facilities and at private firms involved in military operations. To generate publicity, the organization aimed for its demonstrations to be as disruptive as possible, including by stopping traffic and halting governmental operations. Such acts of civil disobedience were generally unlawful. The organization sought guidance from the Internal Revenue Service about whether the organization qualified for exemption from federal income tax.
Rule of Law
Issue
Holding and Reasoning ()
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