The U.S. Tax Court has upheld the IRS’s revocation of a group’s tax-exempt status. Although the organization did distribute some assets to charitable organizations, it wasn’t operated exclusively for an exempt purpose. The taxpayer was originally a for-profit company specializing in the sale of replacement windows and other home improvement services to residential customers. It used telemarketing to promote its services. Recognizing that charitable organizations weren’t subject to the restrictions of the “do-not-call registry,” the company decided to create a nonprofit corporation. But the IRS revoked its exempt status and the court agreed. (TC Memo 2019-94)