This section contains the nature of the case and procedural background.

Taxation with Representation of Washington was formed from two organizations, both with tax-exempt status under 501(c)(3) and 501(c)(4) respectively. However, when Taxation was formed the IRS denied it tax-exempt status as it claimed that its main purpose was to influence legislation which is not permitted under 501(c)(3). Taxation wanted the status under 501(c)(3) because donations were tax deductible while under the 501(c)(4) status they were not. Taxation attacked the prohibition against substantial lobbying.

The legal issues presented in this case will be displayed here.

The court's holding and decision will be displayed here.

Legal analysis from Dean's Law Dictionary will be displayed here.