ORGANIZATION SEEKING CHANGES TO CHILD PROTECTION LAWS DENIED EXEMPT STATUS.

 

The purpose or purposes for which the corporation is organized is/are: charitable. working for law change to protect the rights of sexual active consenting kids and adults; and to amend child sexual photography law; to provide counseling to sexual active kids & adults; and scientific studys; educational, & artistic

 

NO LATER THEN YEAR 2006 A MEMBERSHIP DRIVE WILL BE EXECUTED. ALL MEMBERS WILL PAY A SET DOLLAR AMOUNT PERPETUALLY OR/AND IF PREFERED PAY A LIFE TIME MEMBERSHIP FEE OF A SET REASONABLE AMOUNT.

(A) = MEMBERS WILL BE INVITED TOO A PERPETUALL MEETING ON FUTURE BUSINESS PLANNINGS AND WILL HAVE A VOTING POWER ON PRESENT & NEW PROGRAM IDEAS TO BENEFIT SOCIETY AT LARGE, PLUES A FREE COOK-OUT DINNER WITH DRINKS WILL BE PROVIDED FOR ALL MEMBERS & DIRECTOR FROM THE INCORPORATION.

(B) = MEMBERS WILL RECEIVE TWICE OR MORE PERPETUALLY THE INCORPORATIONS NEWS LETTER THAT INFORMS MEMBERS OF WHAT THE INCORPORATIONS BEEN DOING SENSE THE LAST NEW LETTERS, ALSO MEMBERS WILL BE INCOURAGED TO WRITE THEIR POINTS OF VIEWS OR OTHER EDUCATIONAL ARTICLES IN THE SAID NEWSLETTER, ALSO SAID NEWS LETTER AND OTHER EDUCATIONAL MATERIALS WILL BE MADE AVAILABLE TOO THE GENERAL PUBLIC AND POLITICIONS PRO BONO OR AT MINIMUN COSTS.

(C) = NO MEMBER WILL HAVE THE VOTING POWER TO REMOVE THE EXECUTIVE DIRECTOR UNLESS SAID DIRECTOR IS FOUND GUILTY IN A COURT OF LAW OF A FELONY OF MIS-USING THE INCORPORATIONS FUNDS FOR HIS/HER OWN PERSONAL GAIN.

(D) = IN THE EVENT OF DEATH OF THE EXECUTIVE DIRECTOR, ALL MEMBERS SHALL BE NOTIFIED WITHIN 30 DAYS, AND MEMBERS SHALL HOLD A SPECIAL VOTING TO ELECT A NEW EXECUTIVE DIRECTOR WHO WILL CONTINUALLY TOO HONORALLY CARRY-OUT THE GOALS OF THE INCORPORATION PERPETUALLY EVER AFTER, AND IN EVENT OF THIS SAID DIRECTOR FOR THE SAME RULES WILL APPLY IN VOTING-IN A NEW DIRECTOR.

(E) = THE EXECUTIVE DIRECTOR IS TO HAVE OVER TEN YEARS OF SCIENTIFIC STUDY & RESEARCH INTO HUMAN SEXUALITY, PSYCHOSEXUALITY, CRIMINOLOGY, MYSTICS, NO COLLEGE DEGREES ARE REQUIRED BUT NATURAL EXPERIENCES ARE REQUIRED. SAID DIRECTOR SHALL BE OPEN MINDED TO EVERY FORM OF HUMAN SEXUALL IDENTIES & PREFERENCES AND SHALL NOT DISCRIMINATE TO ANY ADULT OR CHILD, AND SAID DIRECTOR & MEMBERS INCLUDED SHALL ASSIST ANY NON MEMBER OR EVEN MEMBER WHO MAY BE IN NEED OF COUNSELING, OR IN NEED OF ANY OTHER FORM OF ASSISTENCE AS A LAST RESORT TO SAFE GUARD THEIR LIFE, SAID MEMBERS SHALL REPORT THEM TO THE INCOPORATIONS OFFICE IMMEDITALLY SO THAT THE INCORPORATION CAN CONSIDER ASSISTING THEM IN ANY WAY POSIBLE WITHIN THE INCORPORATIONS GOAL CARRYING-OUT PROGRAMS.

(F) MENBERS SHALL NOT PROMOOT, BUT WILL NOT DENY THE FACT OF PAST & PRESENT HUMAN HISTORY THAT HUMANKIND FROM YOUTH ON-THROUGH ADULTHOOD HAS IN MAJORITY BEEN SEXUAL ACTIVE WHETHER BE IN PROMISIOUS, DEVENTCY, OR EXPERIMENTATION SEXUAL ACTS, AND MENBERS WILL PROMOOT SAFE SEX EDUCATION AND SAY NO TO ILLEGAL DRUGS USES UNTIL THE EVENT THAT THEY BECOME LEGALIZED, MENBERS WILL PROMOOT FEED THE HUNGARY, SUEICIDE PREVENTION AND ANY AMENDED PROGRAMS AS THE INCORPORATION FINDS SUCH A PUBLIC NEED TO ADD SUCH PROGRAMS THAT WILL BENEFIT SOCIETY AT LARGE. NO MENBER SHALL PROMOOT ANY KIND OR FORM OF LAWS OR ADVOCACY PERSON OR ORGANIZATION WHOS GOALS PROMOOT OF INFLUENCE HATERAID OR/AND VIOLENCE.

(G) = MEMBERS SHALL SUPPORT THE INCORPORATION AT ALL TIMES IN ITS ADVOCACY AND GOAL CARRING-OUT, AND MENBERS SHALL ALWAYS RETAIN THEIR RIGHT TO DISAGREE OR BRING NEW EDUCATIONAL IDEAS & PROGRAMS INTO EXSISTENCE AND IN NO WAY BE PUNISHED FOR THEIROWN PERSONAL IDEAS & VIEWS.

(I) = THE EXECUTIVE DIRECTOR SHALL ACT AS OFFICER, TREASURER UNTIL AT SUCH A TIME A NEED ARAISES TOO APPOINT OFFICERS & A TREASURE, OR AT A TIME WHEN THE INCORPORATIONS FUNDS ON HAND EXCEED FIVE MILLION DALLORS.

(L) = THE EXECUTIVE DIRECTOR, OFFICERS, DIRECTORS, TREASURE AND ALL MEMBERS SHALL AT ALL TIMES PROMOOT EDUCATIONAL NUDIST CAMPS & ORGANIZATIONS FAMILY OR SINGLE NUDISTS, AND THAT IN ACTS OF HARMLESS CONSENSUAL SEX THAT ABSTANCE IS THE SAFEST WAY BUT THAT SEXUAL EXPERIMENTATION IS A NATURAL ACT AND SAFE-SEX IS A MUST, MEMBERS WILL ALSO PROMOOT THE ARTISTIC USE OF HUMAN NUDITY YOUNG AND OLD, PLUES PROMOOT ALL OTHER OF THE INCORPORATIONS PROGRAMS MEMSIONED SO FAR IN THESE BY-LAWS AT HAND.

(M) = THE INCORPORATION SHALL HAVE A PRESS TO PUBLISH ITS EDUCATIONAL AND SCIENTIFIC, ARTISTIC AND POLITICAL MATERIALS, PLUES RELATED ITEMS TO DO WITH A PRESS BUSINESS AND THIS SHALL BE ESTABLISHED SOON AS FUNDS PRESENT THEMSELVES AND UNTIL THAT TIME THE INCORPORATION WILL USE OTHER MEANS TO PUBLISH ITS MATERIALS.

(N) = THE EXECUTIVE DIRECTOR WILL ALSO BE RESPONSIBLE IN EXECUTING SCIENTIFIC STUDIES & RESEARCH FOR USE IN CARRING-OUT THE INCORPORATIONS GOALS AND AS NEED BE THE EXECUTIVE DIRECTOR CAN EMPLOY ASSISTANCES IN CARRING)OUT THOES GOALS.

 

To executive scientific study and research into the pros and cons of decriminalizing natural consensual sexual behaviors between adults and underagers and decriminalizing what is defined as child pornography. Such research and studies will consist from secondary anaalysis a research method in which a researcher uses data collected by others, also research and study will be recorded from oral visitation and observation of consenting participants, ALSO such studies and research will include trips of travel world-wide and will be executed by myself or by paid part-time employees or by volunteers. Such study and research will also look into the relationship of forced abstinence and why it produces hateraid and violense in a majority of cases. Such findings or conclusive facts will be converted into an educational material form and will be distributed to the general public and legislatures for tconsideration for use in law reforming/repeals/decriminalization/or for use in making new law bills.

Secondary programs will promoot safe sex; promoot friendship/peace and love undiscriminally world-wide; another program will advocate suicide preventions; another program will use any surplues funds to provide food in life or death situations to the hungary worldwide; Another program provides mentoring to any aged person whom either asks for mentoring or whom I feel is consenting to my mentoring and may better their need from it;Another program will advocate antiillegal drugs. Overall Mysteryboy Incorporations research and studies will show and tell the facts of how human-kind have naturally experimented in sexual behaviors with one-another and with-other creatures or and material objects sense the beginning of time, Mysteeryboy incorporation (MBI) will in the futurer host a show and tell room of artifacts displaying nudity/sexual behaviors/etc. in statue or and in historic replicas staue and painting forms and in posible preserved cadaverous nude poses with educational material attachments. Evidence of today factually shows a sharp increase in adult and underagers hateraided and violense as result of bills being made into law or by the strenghentened old sexual behavior and pornograpphy laws reforms that fruited from the policical haste from the 1980tys Ronald Reagan Administration's appointed Meese commission as a ouick-fix to remedy a small percentage of unconsenting human sexual behaviors that fruited a few victoms.While those well intended laws remedied a small percentage of those sex abuse cases those laws went-on to perpetually to victomize the general public at the larger percentage and today yet no one to my knowledge realizes the harms these precieved to be ex post facto laws have done and continue to do to society at large and its justice system that is nagativally effecting the UNITED STATES reputation and creditability countrywide. AS A CLAIRVOYANT I HAVE THE GOD AND MOTHER_NATURES GIFT OF THE FUTURE INSIGHT TO A SERIOUS PROBLEM THAT COULD EVENTUALLY HARM THE UNITED STATES BEYOND REPAIR IF LEFT UNINTENDED.

 

OUALIFICATIONS==Life-long Bisexual identy. Creditable, on former seasonal employment jobs I held management positions.From 1976 till November 1985 I owned & operated myown profitable salage yard business with some ten PART_TIME EMPLOYEES. College diplomaed in graphic arts and theology and ordained minister.I am presentally continuing my college rducation as a full time student working to a degree in psychology and social science. I already oualified as a natural scientist by my unioue life-long study and research as an outgoing active bisexual who has been there done that with all the differing sexual identified sexed humans.formarally a boy scout and little leage baseball player. Life-long Iowa U.S.A. citizen.Mentored adults and juvenile delinkouents for some 40ty years on-going today.Legally operated and founded MBI, a disadvantaged organization because of lack of funds and because I was imprisoned from November 1985 through 2005 as a first time felone on two counts of sex abuse (Its District court documented on trial transcripts where the alleged two teenaged male victoms testified under oath they were not victoms and Eddie Risdal did not harm them on the alleged two sexual behavior acts they consented to, and they stated the hate-monger 300 some pound deputy sheriff coercored them into perjury against E.Risdal by putting his gun to their heads with death threats; the prosecutor aggreed with the victoms testimoinie but denyed any wrong doing by the deputy sheriff. Officials fabricated those two criminal charges in retaliation for E.Risdals' former criminal whistle-blowings against that local sheriff, his deputies and prosecutor, also E.RISDAL HAD A PENDING CIVIL SUIT FILED IN THE U.S.District court that was nearing its docketed jury trial date in December 1985, and because all law enforcers preknew that sex offender crimes, regardless of innocense or guilt is the easyest crime to obtain a conviction on is why the civil suit defendants retaliated with the sex charges unstood of fabricating a different type of crime.

 

Any oral or written arrangements that I may make will be documented in MBI'S log book that is open to public inspection during MBI's business hours. I have logged past written oral arrangements in MBI'S logbook.

* * * There exsists only one such oral written arrangement and it concerns soft and hard back books I purchased for MBIs' research & study purposes that become the property of MBI's library, and in that aggreement, MBI will compensate me for the exact value I paid out of myown pocket for those books in the event MBI receives a donation or grant to purchase books for its library and if MBI never receives such funds those books will forever remain the property of MBI's library.

 

MBI IN THE near future plans to purchase a few artistic historic statue arts from a licensed dealer for display in MBI's show room. MBI will publish ITS OWN EDUCATIONAL BOOKS AND ARTWORKS THAT WILL BE COPY RIGHTED.MBI WILL PURCHASE OTHER ARTWORKS THAT OTHER PEOPLE HOLD THE COPYRIGHTS TO AND MBI WILL INCLUDE THEM IN ITS SHOW AND TELL ROOM.No admission fee will be charged for access to MBIs' show room and MBIs' copyrighted books will be given away free as a fund raising tool to carryout MBIs' programs. E.C.RISDAL is a practicing free-lance writter and artist.

 

At this date no country is knowen as to where MBI may operate or if MBI will ever be financially able to operate in any foreign country to help in feeding the hungary, or to execute scientific study and research into its citizens sexual behaviors and governing laws pros and cons, and to promoot friendship/love and peace.

 

Such collected information will be used in MBIs' educational advocacy and advocacy promooting friendship/love and peace will benefit all of the worlds human population from detering warfare, and by supplying foods and water to starving people is highly charitable.

 

CONTRACT AGGREEMENT, MYSTERYBOY INCORPORATION, (MBI), HEREBY AGGREES TO PAY ITS DIRECTOR EDDIE C. RISDAL THE EXACT AMOUNT IT PERSONALLY COST EC. RISDAL TO PURCHASE LIBRARY BOOKS FOR MBIs' LIBRARY AND RESEARCH AND STUDIES NEEDS AND EC. RISDAL AGREES TO LOCATE AND PURCHASE SUCH BOOKS WITH HIS OWN PERSONAL MONEY.POSTAGE OR OTHER SHIPPING COSTS WILL BE AMENDED TO THE BOOKS EXPENSE COST AND MBI WILL REINBURSE ONLY WHEN IT HAS THE FUNDINGS TO DO SO AND IF MBI NEVER RECEIVES SUCH FUNDING, E.C.RISDAL AGGREES TO LET MBI's LIBRARY TO KEEP SUCH BOOKS. (PERPETUAL AGGREEMENT.)

 

Before we can determine whether your organization is exempt from Federal income tax, we must have enough information to show that you have met all legal requirements. You did not include the information needed to make that determination on your Form 1023, Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code.

To help us determine whether your organization is exempt from Federal income tax, please send us the requested information by the above date [3/9/07]. We can then complete our review of your application.

 

Additional Information Requested:

The purpose of this request is to present the facts concerning your organization's application, and set forth the position of the Internal Revenue Service with respect to the application. In addition, this request allows your organization the opportunity to present additional facts concerning your organization, and to submit court cases and revenue rulings in support of your organization's position.

Application of Law:

The organization Mysteryboy Incorporation was formed for the purpose of "working for law change." In addition, the organization's primary activity is to "research the pros and cons of decriminalizing sex between adults and minors and . . . decriminalizing child pornography." The research is to be "converted into educational materials to be distributed to the general public and legislatures for consideration for use in law reforming/repeals/decriminalization/or use in making new law bills."

The facts of this case show that Mysteryboy Incorporation was organized and operating primarily for influencing a change in the laws concerning sexual exploitation of children.

Conclusion:

An organization organized and operating to influence legislation does not meet either the organizational or operational test for exemption under section 501(c)(3). In addition, the reforming/repealing and decriminalizing laws meant to protect children from sexual child abuse and sexual predators is contrary to public policy and would encourage illegal activity. Therefore, your organization would not be exempt under either IRC 501(c)(3) or (4).

If your organization is of the opinion that it qualifies for exemption from Federal income tax under section 501(c)(3) of the Code, please submit a written statement from a member of your organization's governing body explaining your organization's position. Please be sure to include revenue rulings and court cases in support of your organization's position.

 

Eddie C. Risdal was imprisoned for second and third-degree sexual abuse involving adolescents. Shortly before he was slated to discharge these sentences, the State petitioned to have him adjudicated a sexually violent predator subject to civil commitment. See Iowa Code chapter 229A (2003). A jury determined that Risdal was a sexually violent predator.

On appeal, Risdal challenges the sufficiency of the evidence supporting the jury's finding, as well as certain evidentiary rulings and a related jury instruction. We affirm.

I. Sufficiency of the Evidence-Directed Verdict

A "sexually violent predator" is defined as,

 

Iowa Code § 229A.2(11). "Mental abnormality" is defined as "a congenital or acquired condition affecting the emotional or volitional capacity of a person and predisposing that person to commit sexually violent offenses to a degree which would constitute a menace to the health and safety of others." Id. at § 229A.2(5).

At the close of the State's evidence, Risdal moved for a directed verdict, contending that the State failed to prove he suffered from a mental abnormality. The district court overruled Risdal's motion. Risdal takes issue with this ruling. He maintains there was insufficient evidence to establish that he was attracted to adolescent boys "solely because of their chronological ages" or that his attraction was "pathological, disordered, or abnormal."

Our review of challenges to the sufficiency of the evidence is for errors of law, with fact findings binding us if supported by substantial evidence. See In re Detention of Swanson, 668 N.W.2d 570, 574 (Iowa 2003).

The State proffered an expert witness, Dr. Dennis Doren, who opined that Risdal had two mental abnormalities -- (1) paraphilia not otherwise specified (NOS), in the form of hebephilia, and (2) personality disorder NOS, with antisocial and narcissistic features, both of which caused Risdal to more likely than not commit sexually violent offenses.

Dr. Doren stated the first abnormality, paraphilia, is a disorder of sexual arousal other than by a consenting adult and hebephilia is a form of paraphilia that involves sexual attraction to adolescents. Dr. Doren diagnosed Risdal with this disorder based on his convictions and charges for sexual abuse with adolescents, Risdal's admission that he had sexual contact with at least one adolescent, and Risdal's formation of a corporation known as Mystery Boy, Inc. with a stated purpose of advocating for reform and repeal of sex abuse laws.

Dr. Doren opined that hebephilia affected Risdal's volitional process by limiting the degree to which he saw the potential consequences of his actions and by impairing his ability to maintain relationships. He testified that Risdal's condition affected him so significantly that he had serious difficulty in controlling his sexual behavior with adolescents.

Dr. Doren's second diagnosis of personality disorder with antisocial and narcissistic features was based on Risdal's history of arrests, disciplinary reports in prison, fighting in prison, reckless driving, and a belief that his sexual behavior was not a problem. Narcissistic features were reflected in Risdal's belief that people viewed him as "Mother Teresa," his belief that ninety percent of Story County residents liked him, which made the county sheriff jealous, his belief that people turned to him to fight corruption, and Risdal's description of himself as a professional sexologist with years of sexual study.

The State also elicited testimony directly from Risdal on the "mental abnormality" element. Risdal admitted to sexual contact with a fifteen-year-old boy. He also admitted to what he characterized as consensual activities with other boys as young as eleven years old. He conceded some of these activities may have involved incidental contact of a sexual nature. Risdal additionally provided a detailed exposition of his views on sex abuse and sex abuse laws. The following exchange is illustrative:

 

This evidence was sufficient to establish that Risdal had a mental abnormality. State v. Millsap, 704 N.W.2d 426, 430 (Iowa 2005).

We reach this conclusion notwithstanding the testimony of defense expert, Dr. Luis Rosell. Dr. Rosell concurred in Dr. Doren's opinion that Risdal suffered from a mental abnormality, but disagreed with the diagnosis of hebephilia. He also stated he did not believe that Risdal's abnormality predisposed him "to commit future acts of sexual violence if he's not confined in a secure facility." On this score, Dr. Rosell's opinion was less than unequivocal. He opined, "I think the issue of his mental disorder needs to be cleared up before we can really make an accurate determination." The jury was free to afford less weight to this opinion than to Dr. Doren's testimony. State v. Shultz, 231 N.W.2d 585, 587 (Iowa 1975) ("The trier of fact is not obliged to accept opinion evidence, even from experts, as conclusive. It may be accepted in whole, in part, or not at all."). [Fn. refs. omitted.]

 

IN CONSPIRACY IOWA"S ATTORNEY GENERAL HAS FALSELY INPRISONED ME AS A FIRST TIME FELONE FOR OVER 22-YEARS ONGOING TODAY FOR PERSONAL FINANCIAL GAIN MOTIVES AND THE TWO COUNTS OF SEX ABUSE CHARGES WERE FABRICATED FOR THE PURPOSE OF OF DECEITING THE GENERAL PUBLIC AND THE APPEALS COURTS THAT IOWA"S ATTORNEY GENERAL WHO IS IN CONSPIRACY WITH A FORMER DECEASED SMALL COUNTY SHERIFF & FORMER COUNTY PROSECUTOR WHO"S FORMER ASSISTANT IS NOW THAT COUNTIES HEAD PROSECUTOR. * * * ANOTHER FACT IS THE ATTORNEY GENERAL PROSECUTOR FORMARALLY CITED THE MBI DURING MY PRIOR PROBABLE CAUSE HEARING COURT TRIAL AND ALSO DURING MY LATER CIVIL JURY TRIAL SO THE FACT IS I HAD NO CHOICE BUT TO GIVE MY AND DEFENSE FOR MBI DURING THOSE TRIALS.ANOTHER FACT IS MBI WAS NOT FOUNDED FOR MYOWN PERSONAL USE & GAIN THE FACT MY SEXUAL CONVICTION CASE IS ONE CASE OUT OF MILLIONS OF OTHER ADULTS AND JUVENILES SEXUAL ABUSE CRIMINAL AND CIVIL CASES THAT HAVe OCCURED OVER THE LAST 30ty SOME YEARS ACCROSS THE UNITED STATES, PLUES MBI EDUCATIONAL GOAL IS AIMED AT EVERY HUMAN BEING IN THE WORLD AND IT IS NOT AIMED SOLELY AT THOSE WHO ARE OR HAVE BEEN ACCUSED OF CONVICTED AT SEXUAL CRIMES. * * * THE ORIGINAL ARREST AND PROSECUTION CRIMINAL TRANSCRIPTS FACTUALL STATES I WAS PROSECUTED ON TWO COUNTS OF SEX ABUSE,COUNT ONE HAD ONE MALE TEENAGED MALE JUVENILE DELINQUENT VICTOM WITH ONE ALLEGED SEXUAL BEHAVIOR ACT,COUNT TWO HAD ONE MALE JUVENILE DELINQUENT VICTOM AND ONE ALLEGED SEXUAL BEHAVIOR ACT, AT TRIAL NO ONE COULD GIVE AN ALIBI DEFENSE OF THE TIME, DATE, & EXACT LOCATION THE TWO SEX ACTS OCCURED, NO ONE COULD FACTUALL THE KIND OF SEX ACTS THAT WERE ALLEGED,UNDER OATH THE VICTOMS TESTIFIED TO THE JURY THEY WERE NOT VICTOMS, NO HARM WAS DONE THEM, AND DAYS PRIOR E.C.RISDAL"S ARREST THE SHERIFF HAD INDIVIDUAlly SECLUDED EACH OF THE TO BECOME VICTOMS IN HIS OFFICIAL CAR, PUT A GUN TO THEIR HEADS,COERCORED THEM TO SAY THEY HAD SEX WITH E.C.RISDAL,(THE COUNTY PROSECUTOR AND EVEN THE PRESIDING JUDICIAL TOLD THE JURY THEY AGGREED WITH THE TWO VICTOMS TESTIMONY UP TO THE EXTENT OF THE SHERIFF COERC-ORING BOTH VICTOMS PRIR TRIAL. * * * ALSO TO CLEARIFY I DO NOT HAVE ANY PAST FELONY RECORD OTHER THEN THOSE TWO FELONIES THAT RESULTED FROM A SAME INCIDENT OF WHICH I WAS CONVICTED OF IN 1986 BY A TINTED JURY.also fact BOTH THOSE FORMER TWO CRIMINAL CHARGES I WAS LATER CONVICTED ON WERE CONSOLAGATED AT THE ONE JURY TRIAL AND AT THE LATER SENTENCING TRIAL I WAS SENTENCED CONSECTUTIVELY.

ALSO FACT,AS A NATURAL SCIENTIST WHO HAS DISCOVERED SCIENTIFIC AND OTHER EVIDENSE FACTS THAT PROVE BEYOND DOUBT THAT THERE IS A MANDATORY NEED TO PRESERVE HUMAN SEXUAL EXPERIMENTATIONS OF HUMAN KIND REGARDLESS OF AGE INDIFFERENCES,AND THAT SOME GOVERNMENTAL MADE SEXUAL LAWS THAT PROHIBIT SUCH NATURAL ACTS OF CONSENSUAL SEXUAL BEHAVIORS ARE ON A DESTRUCTIVE COURSE THAT IS FASTLY DESTROYING SOCIETIES BEST INTERESTS AT LARGE AND SUCH AS BEARING FRUIT OF HATE AND VIOLENSE PUTTING HUMAN BEING AGAINST ANOTHER HUMAN BEING. SHOULD MBI REPRESS THIS INPORTANT INFORMATION FROM HIS FELLOW HUMAN BEINGS OR IS MBI EITHER BY SELF-CONSCIENSE OR BY THE LAWS MBI IF ORGANIZED UNDER BE MANDATED TO GIVE SUCH EDUCATIONAL INFORMATION TO THE GENERAL PUBLIC AT LARGE? I DON"T KNOW ABOUT YOU BUT MY CONSCIENCE WILL NOT ALLOW ME TO BE SILENCED JUST BECAUSE WE ARE LIVING IN A TIME IN GENERATION WHEN ITS POLITICAL POPULAR TO NOT ROCK THE SEXUAL PROHIBITATION BOAT * * *.

IN REFERENCE TO THE 11=PAGED COURT OF IOWAS APPEALS ATTACHED * * * [to respondent's February 16, 2007 letter], I CAN SEE NO REASON TO GIVE MUCH CREDIBILITY TO IT NOR TO GIVE MUCH FEEDBACK, THE FACT I DISCONTINUED MY ATTORNEY CLIANT RELATIONSHIP WITH THAT CORRUPTED PUBLIC DEFENDER AT THE DATE OF MY CIVIL CONVICTION JURY TRIAL, THEREFORE I HAD NO PARTICIPATION IN THAT ATTACHED CIVIL APPEAL NOR DID I AGGREE TO THE GROUNDS THAT PUBLIC DEFENDER RAISED FOR HE REPRESSED THE GROUNDS FOR RELIEF THAT HE KNEW I WANTED FILED BECAUSE MY GROUNDS HAD THEY BEEN RAISED ON THAT FIRST APPEAL WOULD OF GOT MY CONVICTION JUDGEMENT VACATED. * * *

* * * MBI FACTUALLY IS A EDUCATIONAL ORGANIZATION AND ITS IN THE PREVENTION OF CRUELTY TO CHILDREN AND ADULTS, MBI"S EDUCATIONAL ADVOCACY IS DIRECTED TO SOCIETY AT LARGE,THERE IS NO DIRECT INFLUENCE TO LEGISLATION, THE FACT MBI IS MANDATED BY LAW TO MAKE ITS FINANCIAL LOG BOOKS OPEN TO THE GENERAL PUBLIC, MBI IS LICENSED TO BE AN EDUCATIONAL ADVOCAY, THERE IS NO WAY HUMANALLY POSIBLE TO STOP A LEGISLATURE FROM READING MBI"S EDUCATIONAL MATERIALS IF SHE OR HE DECIDES TO TAKE IT ON THEMSELFS TO READ OR VIEW IT, INFACT IT WOULD VIOLATE A LEGISLATURES CONSTITUTIONAL AMENDMENT GARNTES IF MBI ATTEMPTED TO PROHIBIT A LEGISLATURE FROM READING OR VIEWING MBI"S EDUCATIONAL MATERIALS, THAT WOULD BE LIKE SAYING LEGISLATURES ARE PROHIBITED FROM READING THE DAILY NEWSPAPERS, OR FROM SEEKING-OUT SCIENTIFIC FACTS FROM SCIENTISTS & EXPERTS THAT SHOULD BE USED IN THE CONSIDERATION OF MAKING UNRESEARCHED BILLS INTO LAWS. AS DIRECTOR, IT HAS NEVER BEEN IN MY PLANNING TO RECEIVE A WAGE,OR USE MBI"S EARNINGS TO THE BENEFIT OF ANY PRIVATE SHAREHOLDER OR INDIVIDUAL, MBI HAS NEVER WILL NEVER BE IN THE PROPAGANDA BUSINESS, ANY EDUCATIONAL STATEMENTS FROM MBI CAN BE DEFENDED WITH EITHER SCIENTIFIC FACTS OR FROM SECONDARY FACTS FROM GOVERNMENTAL PUBLIC FILES OR OTHER EXPERTS FILES,ETC.

* * * MBI IS AN EDUCATIONAL ORGANIZATION,MBI"S EDUCATIONAL STATEMENTS FRUIT FROM PAST & PRESENT SCIENTIFIC STUDY & RESEARCH MBI EITHER DOES ITSELF OF IN ANOTHER PERCENTAGE SUCH COMES FROM SECONDARY SCIENTIFIC STUDY & RESEARCH EXECUTED FROM OTHER PROFESSIONABLES. THEREFORE MBI IS AN EDUCATIONAL & SCIENTIFIC ORGANIZATION THAT DOES SATISFY THE PURPOSES OF SUCH ORGANIZATION UNDER THIS LAW CITED ABOVE ON THIS PAGE AT HAND.

* * * MBI WAS ORGANIZED AND IS OPERATING PRIMARILY NOT FOR INFLUENCING A CHANGE IN THE LAWS CONCERNING SEXUAL EXPLOITATION OF CHILDREN,MBI WAS AND IS ORGANIZED TO EXECUTE NATURAL SCIENTIFIC STUDY & RESEARCH ON THE PROS AND CONS OF HUMAN SEXUAL BEHAVIORS AND TO CONVERT THE CONCLUSIVE FINDINGS INTO EDUCATIONAL MATERIALS AND ADVOCACY AND TO MAKE SUCH AVAILABLE TO THE GENERAL PUBLIC AT LARGE WORLDWIDE.

MBI DOES NOT PROMOOT SEXUAL BEHAVIORS NOR DOES IT PROMOOT OR ENGAGE IN ANY ILLEGAL ACTS. MBI HAS ALWAYS PROMOOTED ABSTINENCE,BUT NOW IT MAY DISCONTINUE THAT PROGRAM BECAUSE IT TO CAN BE SAID TO INFLUENCE A CHANGE IN THE LAWS. AND SO WHEre WILL THE IRS CENSORING STOP, IF THE IRS EQUALLY ENFORCED ITS LAW ON INFLUENCING A CHANGE IN LAW ON THE UNDISADVANTAGE AND THE ADVANTAGED ORGANIZATIONS EQUALLY THERE WOULD BE NO ORGANIZATIONS THAT WOULD QUALIFY FOR IRS EXEMPTIONS.

 

Thank you for your response [petitioner's February 23, 2007 letter] to our letter dated February 16, 2007. Your position on the tax law will be included in the proposed denial letter to be prepared in reference to your Form 1023 Application. I attempted to call and explain your appeal rights. However, the contact phone number was picking up a fax signal on your end. Therefore, this fax is being sent to explain that a proposed denial of exemption will be prepared and you will have the opportunity to address the facts, law and application of tax law in response to the letter. You also have the right to appeal the proposed denial and meet with an appeals officer. Further information will be sent to you in regards to the appeal process. * * *

 

IRC § 501(c)(3) of the Code exempts from federal income tax corporations organized and operated exclusively for charitable, educational, and other purposes, including the prevention of cruelty to children. A^[4] was not formed for any charitable or educational purpose but was formed to sexually exploit children by promoting the repeal of child pornography and exploitation laws.

A was formed for the purpose of "working for law change." In addition, the organization's primary activity is to "research the pros and cons of decriminalizing sex between adults and minors and decriminalizing child pornography." The research is to be "converted into educational materials to be distributed to the general public and legislatures for consideration for use in law reforming/repeals/decriminalization/or use in making new law bills."

The application Form 1023 articulates the organization's primary activity and purpose is to decriminalize or change laws that prohibit the sexual exploitation of a minor. In addition, the policy "working for law change concerning the rights of sexual active consenting kids and adults" is stated in the purpose clause of the organizing documents. Therefore, the purpose for which the organization is formed is contrary to public policy to protect the sexual exploitation of children.

The purpose clause in A's organizing document does not meet the organizational test. IRC § 501(c)(3) states that exempt purposes include the prevention of cruelty to children and that no part of its net earnings inures to the benefit of any private shareholder or individual and no substantial part of the activities of which is carrying on propaganda, or otherwise attempting to influence legislation.

The Bylaws provide D^[5] a lifetime position as Executive Director to ensure the furtherance of the organization's purpose and goals. Court documents report the founder's views are in favor of sex between children and adults and that the formation of D's corporation A is to work towards reform and repeal of sex abuse laws. The court documents and decision to affirm the classification that D is a violent sexual predator supports the fact that D formed A to change laws that adversely affect the founder of A. Therefore, the formation of a corporation to work towards reforming laws to legalize sexual abuse of minors is for the private benefit of the founder and not in furtherance of a charitable purpose.

US Code Title 18 § 2251 prohibits the sexual exploitation of a minor. The purpose and activities of the organization involve the purposeful sexual exploitations of minors.

Like the organization in Revenue Ruling 75-384 that did not qualify for 501(c)(3) or 501(c)(4) exemption, this organization encourages individuals to violate the law.

The applicant's position that A is educational and not organized and operating for influencing a change in the laws does not agree with the stated purposes for which the organization was formed.

The purpose clause in the Articles of Incorporation says that the corporation was organized to "work for law change to protect the rights of sexual active consenting kids and adults and to amend child sexual photography law."

The application states that the activities include the study and research into the pros and cons of decriminalizing what is defined as child pornography. To decriminalize child pornography the organization's activities would require working for law change as stated in A's organizing documents.

The Founder is the sole officer and the Executive Director. Provisions in the bylaws say that the Executive Director is responsible in carrying out the corporation's goals and the Executive Director position is for the life time of that individual.

The B^[6] Court of Appeals records referred to in the additional information requests show that the founder formed A with a stated purpose of advocating for reform and repeal of sex abuse laws. In the documented statements the founder stated that statistics discovered by A shows that sex between children and adults is beneficial to society. The court affirmed D's classification as a sexually violent predator. The public court records provide further evidence that D's purpose for forming A is to work for law changes that support D's criminal defense. The Founder's position that the B Attorney General and the Department of Corrections are in conspiracy to destroy A are only accusations and are not found to be factual statements in the courts.

The organization's primary activity and purpose is to decriminalize or change laws that prohibit the sexual exploitation of minors. The Founder, sole officer and Executive Director of the organization, D, has been affirmed by the U.S. Court system as a violent sexual predator.

IRC § 501(c)(3) of the Code exempts from federal income tax corporations organized and operated exclusively for charitable, educational, and other purposes, including the prevention of cruelty to children. A was not formed for any charitable or educational purpose but was formed to sexually exploit children by promoting the repeal of child pornography and exploitation laws. US Code Title 18 § 2251 prohibits the sexual exploitation of a minor. The purpose and activities of the organization involve the purposeful sexual exploitations of minors.

Accordingly, A does not qualify for exemption under Section 501(c)(3) of the Code.

 

Mysteryboy Incorporation whereas Mysteryboy Incorporation [MBI], is a scientific organization who's aim is to promoot & preserve sexual liberties while promooting friendship, peace & love worldwide.

* * * the IRS & Government are not qualified scientific experts in the study & research of human sexual behaviors & the suspected relationship that forced abstinence & policed sexual behaviors fruit hatered & violence of which is harming the traditional families at a large percentage.

MBIs program is not a personal program that only caters to Eddie C. Risdal for its "FACT" MBIs program caters to every human beings best interest in the world, and MBI carrys out its educational scientific programs in a lawful manner whereas no one is harmed, and in its long goal program it will benefit every person.

"FACT": Regardless of one's age all human beings are amanalistic sexual creatures and no expert can ethically advocate otherwise.

A majority of citizens have oppinions on whats considered moralistic & what is legal by law [government law; God's law.] But in majority those citizens oppinions have no scientific merit & in most cases those mystic oppineons cause great harm & undue sufferings to the general public at large when it involves the pros & cons of human sexual behaviors. In some cases the general public at large need to be rescued from their own ignorance, and this is MBI's goal. * * *

While MBI cited more than one program to IRS, MBIs number one program is educational advocacy based from MBIs & others scientific studies & researches. So if IRS Code mandates only one program, MBI will simply annul its other programs, the fact MBIs secondary programs were not party in its original Iowa certificate applying. So now IRS can document MBI as an Educational scientific advocacy organization.

 

Please let me know within 10 days from the date of this letter whether this is convenient. If it is not, I will be glad to arrange another time.

Please be advised that if you do not call me for the conference as scheduled above or contact me prior to the scheduled conference to schedule another conference date, I will close your case based on the information contained in the administrative case file. This letter will also be made part of the administrative case file.

Our meeting will be informal and you may present facts, arguments, and legal authority to support your position. If you plan to present or discuss new material, please send me copies at least five days before our meeting. * * *

 

This is a final adverse determination as to your exempt status under section 501(c)(3) of the Internal Revenue Code. It is determined that you do not qualify as exempt from Federal income tax under Section 501(c)(3) of the Internal Revenue Code, effective December 1, 2003.

Our adverse determination was made for the following reason(s):

If you decide to contest this determination under the declaratory judgment provisions of code section 7428, a petition to the United States Tax Court, the United States Court of Claims, or the district court of the United States for the District of Columbia must be filed before the 91st (ninety-first) day after the date this determination was mailed to you. * * *

 

Corporations * * * organized and operated exclusively for religious, charitable, scientific, * * * literary, or educational purposes, * * * or for the prevention of cruelty to children * * * no part of the net earnings of which inures to the benefit of any private shareholder or individual, no substantial part of the activities of which is carrying on propaganda, or otherwise attempting, to influence legislation (except as otherwise provided in subsection (h)) * * *.