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)
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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
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
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 ... failed several of the tests 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 ... publicly supported charit[y].""
The Foundation's board of directors consisted of the Laphams and three other
individuals, one of whom was a representative of the AEF. " 4 The Foundation
https://www.justice.gov/epstein/files/DataSet%209/EFTA01104413.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 ... foundation failed to meet the test to qualify for supporting
organization status. In Lapham, the foundation's contributions to the supported organization were to be used
for making grants
https://www.justice.gov/epstein/files/DataSet%209/EFTA00598048.pdf
EFTA00333059Set 9
2015-12-284p1,263w
Canaan, Conn., a Tudor mansion built in 1912 for Texaco founder Lewis Lapham, can be rented
for meetings, cultural activities and social events. PHOTO: CLAUDIO PAPAPIETRO FOR THE WALL STREET ... town. Waveny is 250 acres on a
hill formerly owned by Lewis Lapham, a Texaco founder. It has all manner of recreational facilities as well as a
Tudor mansion
https://www.justice.gov/epstein/files/DataSet%209/EFTA00333059.pdf
MOORE BEN F 1 0% 2,117,781 0% 6,879 0°4
LAPHAM HELEN A 1 0% 2,115,979 0% 3,345 016
STONE J SYDNEY
https://www.justice.gov/epstein/files/DataSet%2010/EFTA01460982.pdf