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Organization Is Not Tax-Exempt

DEC. 17, 2001

2001-51 IRB 604

DATED DEC. 17, 2001
DOCUMENT ATTRIBUTES
  • Institutional Authors
    Internal Revenue Service
  • Code Sections
  • Subject Area/Tax Topics
  • Index Terms
    exempt organizations, declaratory judgments
  • Jurisdictions
  • Language
    English
  • Tax Analysts Document Number
    Doc 2001-30964 (1 original page)
  • Tax Analysts Electronic Citation
    2001 TNT 242-17
Citations: 2001-51 IRB 604

 

=============== SUMMARY ===============

 

The Service has announced that that the Anclote Psychiatric Center Inc., Tarpon Springs, Fla., does not qualify as a tax-exempt organization under section 501(a) and is not an organization described in section 501(c)(3).

 

=============== FULL TEXT ===============

 

[1] This announcement serves notice to donors that on July 26, 1999, the Court of Appeals for the Eleventh Circuit affirmed the decision of the United States Tax Court which was entered on August 28, 1998. The Courts agreed with the Service that the organization listed below is not an organization recognized as tax exempt under section 501(a) of the Internal Revenue Code and is not described in section 501(c)(3) effective October 1, 1982.

[2] Anclote Psychiatric Center, Inc., Tarpon Springs, FL.

DOCUMENT ATTRIBUTES
  • Institutional Authors
    Internal Revenue Service
  • Code Sections
  • Subject Area/Tax Topics
  • Index Terms
    exempt organizations, declaratory judgments
  • Jurisdictions
  • Language
    English
  • Tax Analysts Document Number
    Doc 2001-30964 (1 original page)
  • Tax Analysts Electronic Citation
    2001 TNT 242-17
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