Tax Notes:

A nonprofit is seeking declaratory judgment from the Tax Court that charitable organizations shouldn’t be restricted from political speech.

The group filed a March 18 petition with the Tax Court, which was served March 19, seeking a declaratory judgment for approval of its application as a section 501(c)(3) organization in Students and Academics for Free Expression, Speech, and Political Action in Campus Education Inc. v. Commissioner.

The organization, which uses its acronym, SAFE SPACE, filed its petition 270 days after submitting a Form 1023, “Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code,” making it eligible to do so...

SAFE SPACE was formed in 2023 by Ilya Shapiro, who serves as its president. Its mission is to educate students and the general public on the importance of freedom of thought and intellectual diversity on college campuses.

Update: The petition is here.