A California nonprofit corporation formed to sell flowers on line and give the proceeds to charity does not qualify for a 501(c)(3) charitable exemption, the Tax Court has ruled. Its primary activity is primarily a commercial activity that amounts to an unrelated trade or business within the meaning of Section 513 of the Tax Code, the Court said. Zagfly, Inc. was incorporated in March 2010. Its stated purpose was “to establish Internet platforms that will enable the general public to direct the proceeds of their activities to charitable causes.” It planned to sell goods and services on line and give the bulk of its profits to charities. It planned to start as a flower broker featuring 40...