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Current Federal Tax Developments · Jan 6, 2026

Revocation of Exempt Status: Analyzing the Operational Test Failures in Milk Saving Starving Children Foundation v. Commissioner

Tax Brief summary and classification of the original reporting.

Bottom Line

💡 Revocation of Exempt Status: Analyzing the Operational Test Failures in Milk .... Worth reviewing for potential client impact.

Summary

The United States Tax Court recently issued a Memorandum Opinion in Milk Saving Starving Children Foundation v. Commissioner, T.C. Memo. 2026-1, which serves as a stark reminder regarding the operational test under Internal Revenue Code (I.R.C.) section 501(c)(3). The Court granted the Commission...

Classification

Category: fyiPriority: importantReason: Contains 'tax court' - significant update

Applies To

990

Affected Groups

Nonprofit specialists

Related Topics

Original Source

We aggregate public tax updates and provide AI-assisted summaries. Please read the original reporting for full details.

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