CHARITABLE GIVING

, Rorie M. Sherman Editor in Chief

Rorie M. Sherman Editor in Chief

From David T. Leibell and Daniel L. Daniels of Cummings & Lockwood LLC in Stamford, Conn., we have this report on the U.S. Court of Appeals for the Sixth Circuit denying supporting organization status to a foundation because of a promissory note owed to the donor's closely held business.

In Lapham Foundation Inc. v. Comm'r, issued Nov. 18, 2004, the Sixth Circuit upheld the Tax Court's determination that the Lapham Foundation did not qualify as a supporting organization because it failed the integral part test of Treasury Regulations Section 1.509(a)-4(i)(3). The opinion provides more ammunition for the IRS's ongoing battle against donors who attempt to establish supporting organizations as substitutes for private foundations.

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