Tax Court Cases

Commissioner v. Lake Forest


The Court decided that a cooperative organization did not qualify for exemption under IRC Section 501(c)(4) because the benefits provided were private, not public.   Click here for full text of Commissioner v. Lake Forest.


Flat Top Lake Association v. U.S.


A cooperative housing corporation did not qualify for exemption under IRC Section 501(c)(4) because the association denied the public access to its lake.  The association was held to exist for the benefit of members only.   Click here for full text of Flat Top Lake Association v. USA.


Lake Petersburg Association v. U. S.


The association did not qualify for exemption under IRC Section 501(c)(4) because the it denied public access to its lake.  The association was held to exist for the benefit of members only.   Click here for full text of Lake Petersburg Association v. USA.


Rancho Santa Fe Association v. U. S.


The Court held that the association met the definition of a "community" and qualified for exemption under IRC Section 501(c)(4).  The Court held that since the Association already served a community that it was not required to serve the "world-at-large."   Click here for full text of Rancho Santa Fe Association v. USA.

 

 

 

 

 

 

 

Please contact Gary Porter for your association tax exemption services.  We serve associations nationwide.

Background information on Gary Porter, CPA

Gary Porter, CPA is licensed by the California Board of Accountancy and the Nevada Board of Accountancy.  His CPA practice is limited to Common Interest Realty Associations, including homeowners associations, condominium associations, timeshare associations, fractional ownership associations, and condo hotel associations.  Mr. Porter is the co-author of the PPC (Practitioners Publishing Company) Guide to Homeowners Associations and Other Common Interest Realty Associations, and Homeowners Association Tax Library.  He is also the author of more than 200 published articles on financial matters related to homeowners associations.  He has been working with homeowners associations since 1976