The Tax Court has agreed with the IRS that a nonprofit sperm bank distributing the sperm of a single man does not advance the public health and is therefore not qualified for 501(c)(3) charitable exemption. William C. Naylor, Jr., a software engineer who holds more than 10 patents on various inventions, created a nonprofit public benefit corporation in California in 2003. Its purpose was to provide free sperm from Naylor to women seeking to become pregnant through artificial insemination or in vitro fertilization. He advertised the availability on the Internet. The organization’s website chronicles Naylor’s life from infancy to adulthood, including photographs, a physical description, heath...