Mysteryboy Incorp. v. Comr., T.C. Memo. 2010-13

(plaintiff incorporated under Iowa non-profit act for purpose of advocating for a change in the law that would allow sexual activities between children and adults not qualified charity under I.R.C. Sec. 501(c)(3); director previously convicted as sexually violent predator under Iowa law (before IA Supreme Court opinion of April 2009)).