I thought this case was amusing.
A cat rescue group doesn’t qualify as a tax-exempt agricultural organization, per the IRS in a private ruling.
The group was formed to house and rescue cats that come from an animal shelter. It also runs a cat café, in which it charges entry fees and sells food and beverages, and uses the proceeds to feed, house and care for the cats until they are adopted.
The group applied for Section 501(c)(5) tax exemption as an agricultural organization, but the rescue cats aren’t farm animals or livestock.
So, no exemption for the fierce house cat…