If you were thinking of starting a non-profit to protect citizens from microwave attack and mind control, you should probably keep thinking.

Bloomberg BNA recently reported on a court case that ruled against a taxpayer who tried to claim tax-exempt status for an organization dedicated to protect  “… the human rights of defenseless victims from involuntary microwave and M attack, organized stalking, or direct mind control attack of its various forms, and to compensate such targets from … the associated damage or death resulting from such sightings.” (The taxpayer described “M attacks” as “electronic radio or microwave transmissions from governmental agencies and others who are working on projects that manipulate or control human behavior.”)

The taxpayer said the purpose of the organization was to:

  • Educate the public about involuntary mind control, especially within the area related to M weapons;
  • Develop anti-M weapons that “cancel attacks” against human targets by electronic jamming methods; and
  • Implement counter M attacks for particular victims on a case-by-case basis.

Before trying to claim that his organization was a §501(c)(3), he’d exhausted over $40,000 of his personal investments by paying expenses for equipment, supplies, consulting services and start-up costs for the organization.

But the IRS determined that the taxpayer wasn’t entitled to a §501(c)(3) exemption for a multitude of reasons. The taxpayer’s organization was found to not be educational, charitable, or benefitting science. 

The IRS actually briefly considered whether taxpayer could qualify as a tax exempt social welfare organization under §501(c)(4), but because the organization’s website was soliciting donations for the taxpayer’s personal expenses, they disallowed that as well. 

Unfortunately, protecting innocent victims from governmental microwave attack has to be done while paying taxes.