Government appeals district court’s finding that taxpayer was “educational organization”

U.S. Department of Justice has appealed the decision of a federal district court

Taxpayer was “educational organization”

The U.S. Department of Justice has appealed the decision of a federal district court that a taxpayer was entitled to an $11.5 million refund of unrelated business income tax (UBIT) because during the tax years at issue, the taxpayer was organized and operated exclusively for educational purposes and had no noneducational purpose that was substantial in the relevant sense.

The case is: Mayo Clinic v. United States, No. 16-cv-03113 (ECT/ECW) (D. Minn.)

Read the district court ’s decision [PDF 869 KB] 

For a discussion of the district court’s decision, read TaxNewsFlash

For more information, contact a tax professional with KPMG’s Washington National Tax practice:

Ruth Madrigal |

Preston Quesenberry |



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