Ladies, this guy wants you to have his baby. Seriously. But it’s not what you think. You don’t have to date him. He’s formed a nonprofit corporation to make his sperm available, and he took the IRS to court when they denied its application for recognition of exemption.
The sperm donor, a software engineer named William C. Naylor., Jr., entered into a contract with a sperm bank to store his sperm and distribute it to recipients of his choice. Then he formed the Free Fertility Foundation to receive applications and select recipients. Details concerning “donor fwcn02453″ can be found on the foundation’s website, where we learn everything from his shoe size (11W) to the number of pushups he managed in a phys ed class competition (85). His intellectual highlights from grammar school through college and beyond are also detailed.
The Tax Court’s decision turned on the question of whether the class of beneficiaries was large enough to benefit the community as a whole. While the foundation contended that the class of potential beneficiaries was large enough to include all women of childbearing age, the court found that it included only women who were interested in having Naylor be the biological father of their children, and who survive a selection process controlled by Naylor and his father. On this basis the court determined that the foundation’s activities “do not promote health for the benefit of the community” and ruled that it does not qualify as a tax-exempt organization under section 501(c)(3) of the Internal Revenue Code.
Apparently there are more women than you might think who are interested in bearing children of a software engineer with big feet. The court’s opinion states that in a two-year period the foundation received 819 inquiries and provided sperm to 24 women.
