Mayo Clinic Wins $11.5M Tax Refund As Educational Org.
Law360 (August 6, 2019, 9:02 PM EDT) -- The government exceeded its authority when it created extra requirements for groups to qualify as tax-exempt educational organizations, a Minnesota federal judge said Tuesday in awarding the Mayo Clinic an $11.5 million tax refund.
The medical facility met the requirements of being a tax-exempt educational facility under Internal Revenue Code Section 170, and the government exceeded its power in creating a regulation that laid out extra requirements against the intention of the U.S. Congress, the U.S. District Court for the District of Minnesota said.
“This analysis shows that the regulation does more than the law allows because it adds requirements — the primary-function and...
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