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Friday, July 23, 2010

Charity Sex: The IRS Says It’s Not Deductible

Okay, it’s not exactly charity sex, though Spokane, Washington engineer William C. Naylor did try to have the IRS declare the delivery of his sperm to deserving women, a nonprofit, charitable activity.

Apparently Mr. Naylor has set up an organization called the “Free Fertility Foundation" as a "nonprofit" organization.  Well, you can set up a charitable organization to do almost any worthy activity, but apparently the IRS felt that impregnating women probably didn’t fall under the spirit of the 501(c)(3) designation.

Naylor, a wealthy inventor and his father operate the “charity” as a way to provide deserving women with high quality Naylor sperm.  The screening process is rigorous. Out of 800 some odd applicants so far, father and son have only selected 24 women as deserving of the Naylor chromosome set.

When the IRS said, “No!”,  the Naylor’s took his case to tax court. 

On July 7, the court ruled in favor of the IRS.  The court did not rule out providing free sperm as a charitable activity (leaving hope springing eternal in the breasts of male narcissists everywhere).  It only sided with the IRS in saying that the pool of beneficiaries wasn’t large enough to be considered of benefit to the community as a whole.

Naylor claimed in his petition that providing sperm to deserving women would ‘make more of a positive difference to the world than all of the inventions and scientific discoveries that I could ever create.’

The court disagreed, claiming that the activities of Naylor’s foundation “benefit” so few women that it was clear that the foundation “…is not operated exclusively for exempt purposes and therefore does not qualify for tax exemption pursuant to section 501(c)(3).”

Well, duh!

What was your first clue?  Naylor’s defeat is a serious blow to narcissists everywhere. The only question the case leaves unanswered is the obvious one.

How exactly does Naylor deliver his charitable offering to those women he and his old man have chosen as worthy to receive the sacred Naylor semen?  Do they present themselves in his backyard ceremonial temple wearing white robes with little gold tiaras?

Somehow, I’d be disappointed to find out that he uses dry ice, an Igloo cooler and Fed-Ex overnight delivery.

Just One Man’s Opinion.



Anonymous said...

Years later, a comment: Actually, you may be surprised. He used a well known sperm bank to store and ship his sperm. Everything was done legally and professionally. A lot more boring than what you implied. :)

Tom King said...

...and even more narcissistic than if he'd done it for some cheap sex. Boring and legal, yes, but the sheer cheek of claiming to the IRS that passing about your semen was a charitable activity benefiting all of mankind still makes it funny. What a lovely enormous ego!