Court Opinion

ID: 4477084
Source: CourtListenerOpinion
Date Created: 2020-01-16 21:12:21.487062+00
Date Added: 2024-06-11T15:03:25.320394
License: Public Domain

TuRNer, /, dissenting: I am unable to read the facts recited in the report herein and justify the conclusion that the California Alumni Association was organized and is operated exclusively for educational or charitable purposes. The report seemingly acknowledges the fact •■.hat there were activities which do not qualify as being for the stated purposes but seeks to dismiss them from consideration by referring to them as incidental. First, it is my view that the facts do not indicate that they were incidental and not substantial, and second, I do not feel that we are at liberty to write qualifying words into a statute where Congress has not stated or indicated any permissible conditions or exceptions. I accordingly note my dissent.