Is IRS Targeting Magic The Gathering ?

Sometimes I think the IRS gets it flat out wrong when it denies exempt status.  I'm going to call the group that got denied in PLR 201335025, the Ale-Free Dungeon (AFD).  It looked to me like the source of the problem is a lack of respect for serious gaming.  In that way it reminds me a bit of the State of Washington denying Nihon Ki-in Go Institute of the West a property tax exemption referring to a venerable intellectual challenge as a "mere recreational board game".