The 9th Circuit Court of Appeals has ruled that the nonprofit Bluetooth special interest group, formed to promote and protect Bluetooth wireless technology, is not entitled to tax-exempt status as a business league under Section 501(c)(6) of the Tax Code. It has affirmed a trial court decision that Bluetooth SIG, a Delaware nonprofit corporation, engages in business activities ordinarily carried on for profit, and promotes a particular technology, not a general line of business. ( See Nonprofit Issues®, 2/1/09 .) The group was incorporated in 2000 to own the Bluetooth name and patents, and to develop technical standards of compatibility and interoperability of products within a wireless...