Suspended nonprofit can’t contest revocation of exemption

A California nonprofit corporation whose corporate powers and privileges have been suspended lacks standing to contest an Internal Revenue Service determination to revoke its 501(c)(3) charitable tax-exemption. The U.S. Tax Court has dismissed a declaratory judgment action by a private foundation seeking to overturn the retroactive loss of exempt status.

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Suspended nonprofit can’t contest revocation of exemption

Suspended nonprofit can’t contest revocation of exemption