logo
    • Magazine
    • Membership
    • Donate
  • Racial Justice
  • Economic Justice
    • Collections
  • Climate Justice
  • Health Justice
  • Leadership
  • CONTENT TYPES
  • Subscribe
  • Webinars
    • Upcoming Webinars
    • Complimentary Webinars
    • Premium On-Demand Webinars
  • Membership
  • Submissions

Nonprofit Newswire | Narcissism Not Strictly a Charitable Activity Says IRS

Ruth McCambridge
July 23, 2010
Share
Tweet
Share
Email
Print

 

July 22, 2010; Source: WebCPA.com | Though maybe a frequent side effect of certain charitable professions, narcissism, according to the IRS is not, on its own, a reason for being granted charitable status. William C. Naylor, an engineer and inventor in Spokane, Wash. established an institution named the Free Fertility Foundation to—what else?—distribute his own sperm to deserving women.

But before you get too excited, girls, be advised that careful screening by Naylor, who uses a ranking system devised by him and his father, is required before you are allowed to incubate a Naylor. Out of more than 800 women who have applied, only 24 sperm donations were awarded and this is, in fact, the leg the IRS stood on in refusing Naylor status. After being rejected by the IRS, Naylor took his case to the Tax Court but found no joy there.

Sign up for our free newsletters

Subscribe to NPQ's newsletters to have our top stories delivered directly to your inbox.

By signing up, you agree to our privacy policy and terms of use, and to receive messages from NPQ and our partners.

Says the court in agreeing with the IRS, “The free provision of sperm may, under appropriate circumstances, be a charitable activity . . . Petitioner, however, does not qualify for tax exemption because the class of petitioner’s beneficiaries is not sufficiently large to benefit the community as a whole.”

“While Naylor may believe that petitioner’s activities ‘make more of a positive difference to the world than all of the inventions and scientific discoveries that * * * [he] could ever create,’ we are not convinced that the distribution of one man’s (i.e., Naylor’s) sperm to a small number of women, selected in the manner presented, promotes health or confers a public benefit . . . Accordingly, we find that petitioner is not operated exclusively for exempt purposes and therefore does not qualify for tax exemption pursuant to section 501(c)(3).”—Ruth McCambridge

Share
Tweet
Share
Email
Print
About the author
Ruth McCambridge

Ruth is Editor Emerita of the Nonprofit Quarterly. Her background includes forty-five years of experience in nonprofits, primarily in organizations that mix grassroots community work with policy change. Beginning in the mid-1980s, Ruth spent a decade at the Boston Foundation, developing and implementing capacity building programs and advocating for grantmaking attention to constituent involvement.

More about: Nonprofit News

Become a member

Support independent journalism and knowledge creation for civil society. Become a member of Nonprofit Quarterly.

Members receive unlimited access to our archived and upcoming digital content. NPQ is the leading journal in the nonprofit sector written by social change experts. Gain access to our exclusive library of online courses led by thought leaders and educators providing contextualized information to help nonprofit practitioners make sense of changing conditions and improve infra-structure in their organizations.

Join Today
logo logo logo logo logo
See comments

Spring-2023-sidebar-subscribe
You might also like
What Nigeria Can Teach the US About Food Insecurity
Chidinma Iwu
Arab American Philanthropy
Tamara El-Khoury
Forerunners of Food Justice: Black Farmer Movement Spans Generations
Demetrius Hunter
What Would a Social Justice Investment Ecosystem Look Like?
Steve Dubb
Measuring Healthcare Equity in North Carolina
Sonia Sarkar
The Nonprofit Sector and Social Change: A Conversation between Cyndi Suarez and Claire Dunning
Claire Dunning and Cyndi Suarez

NPQ Webinars

April 27th, 2 pm ET

Liberatory Decision-Making

How to Facilitate and Engage in Healthy Decision-making Processes

Register Now
You might also like
AOC’s “Tax the Rich” Dress Dazzles Met Gala, while...
Anastasia Reesa Tomkin
Foundation Giving Numbers for 2020 Show 15 Percent Increase
Steve Dubb
Strike MoMA Imagines Art Museums without Billionaires
Tessa Crisman

Like what you see?

Subscribe to the NPQ newsletter to have our top stories delivered directly to your inbox.

See our newsletters

By signing up, you agree to our privacy policy and terms of use, and to receive messages from NPQ and our partners.

NPQ-Spring-2023-cover

Independent & in your mailbox.

Subscribe today and get a full year of NPQ for just $59.

subscribe
  • About
  • Contact
  • Advertise
  • Copyright
  • Careers

We are using cookies to give you the best experience on our website.

 

Non Profit News | Nonprofit Quarterly
Powered by  GDPR Cookie Compliance
Privacy Overview

This website uses cookies so that we can provide you with the best user experience possible. Cookie information is stored in your browser and performs functions such as recognising you when you return to our website and helping our team to understand which sections of the website you find most interesting and useful.

Strictly Necessary Cookies

Strictly Necessary Cookie should be enabled at all times so that we can save your preferences for cookie settings.

If you disable this cookie, we will not be able to save your preferences. This means that every time you visit this website you will need to enable or disable cookies again.