MEMORANDUM OPINION
JUNE L. GREEN, District Judge.
In this action, plaintiff seeks a declaratory judgment pursuant to 26 U.S.C. § 7428 that it continues to qualify as an exempt organization under section 501(c)(3) of the Internal Revenue Code of 1954 ("Code"), 26 U.S.C. § 501(c)(3). This matter is before the Court on the trial memorandum of the United States of America, the affidavits and documents submitted by plaintiff and its members, and the...
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