EFTA01104413Set 9
2006-02-0713p5,131w
resolution, the courts are refining the
supporting organization structure bit by bit. In Lapham Foundation, Inc. v.
Commissioner, the tax court held that a supporting organization that allegedly
benefited ... required for supporting
organizations."
Charles P. and Maxine V. Lapham (the "Laphams") created the Lapham
Foundation (the "Foundation") in 1998. The Foundation, a nonprofit corporation
incorporated in Michigan ... Ugolini, Note, TheDifficulties ofEstabfishing a SupportingOrganization
when Making Charitable Contributions to a Donor-AdvisedFundProgram: Lapham Foundation
Inc. v. Commissioner, 56 TAX LAW. 929, 929 (2003).
253. Lapham Found., 84 T.C.M
https://www.justice.gov/epstein/files/DataSet%209/EFTA01104413.pdf
EFTA00598133Set 9
2004-11-186p3,815w
USTC Cases, Lapham Foundation, Inc., Petitioner-Appellant v. Commissioner
of Internal Revenue, Respondent-Appellee., U.S. Court of Appeals, Sixth
Circuit, 2004-2 U.S.T.C. ¶50,420, (Nov. 18, 2004)
Lapham Foundation ... SUTTON, Circuit Judges; COOK, District Judge. *-
OPINION
MARTHA CRAIG DAUGHTREY, Circuit Judge . The petitioner, Lapham Foundation, Inc., appeals from a Tax Court
judgment classifying it as a private foundation under ... address the issue
raised under §509(a)(3)(C).
FACTUAL AND PROCEDURAL BACKGROUND
Lapham Foundation, Inc. (the Foundation), is a Michigan non-profit corporation, organized under its articles "to
operate
https://www.justice.gov/epstein/files/DataSet%209/EFTA00598133.pdf
EFTA00598071Set 9
2002-11-2712p8,068w
abloom's. Sally Ofetig, CCHLac. 54.94MM). 84= Sit T.C. Marna 2002.291 (Nov. 2401
Lapham Foundation, Inc. v. Commissioner., U.S. Court of Appeals, Sixth
Circuit ... Memo. 2002-293, (Nov.
27, 2002)
Click to open document in a browser
Lapham Foundation, Inc. v. Commissioner.
Docket No. 3881-01X, T.C. Memo ... petitioner. Helen F. Rogers, for the respondent.
MEMORANDUM OPINION
NIMS, Judge: The Lapham Foundation, Inc. (petitioner), is an organization described in section 501(c)
(3) and exempt from taxation under
https://www.justice.gov/epstein/files/DataSet%209/EFTA00598071.pdf
EFTA00598048Set 9
2009-08-138p5,377w
operations that further nonprofit goals outside the scope of section 501(cX3).
In Lapham Foundation, Inc. v. Commissioner, 389 F.3d 606, affg T.C. Memo. 2002-293, the Sixth
Circuit affirmed
https://www.justice.gov/epstein/files/DataSet%209/EFTA00598048.pdf