holding that a charitable purpose is served where a private foundation relieves the government of its burden of, among other things, historic preservation
How later courts described this case
- holding that a charitable purpose is served where a private foundation relieves the government of its burden of, among other things, historic preservation
- appeal from an order of the court of common pleas affirming determinations of the Chester County Board of Assessment Appeals that four parcels of land were exempt from taxation under § 204
- legitimate subject of charity are not just the destitute; for example, Longwood Gardens benefits the indefinite public because it is open to the general public, unrestricted, at a greatly subsidized admission price
- competition between a nonprofit institution and others engaged in similar businesses may indicate a proscribed profit motive
Written by the judges who cited it.
The opinion
McGINLEY, Judge,
dissenting.
I respectfully dissent to the majority’s conclusion that “Longwood Gardens is a purely public charity entitled to exemption from real estate taxes under Section 204(a)(3) and (6) of the [The General County Assessment Law (Law), Act of May 22, 1933, P.L. 853, as amended] ... 72 P.S. § 5020-204(a)(3) and (6).” 1
*1145 As the majority notes, our Pennsylvania Supreme Court in Hospital Utilization Project v. Commonwealth, 507 Pa. 1 , 487 A.2d 1306 (1985) stated:
[A]n entity qualifies as a purely public charity if it possesses the following characteristics.
(a) Advances a charitable purpose;
(b) Donates or renders gratuitously a substantial portion of its services;
(c) Benefits a substantial and indefinite class of persons who are legitimate subjects of charity;
(d) Relieves the government of some of its burden; and
(e) Operates entirely free from private profit motive.
Id. at 22 , 487 A.2d at 1317 . Longwood Gardens’ purpose is laudable, but I do not believe it meets the five-part test to qualify as a purely public charity. 2 Also, I am unpersuaded that Longwood Gardens is entitled to a public park exemption. I would reverse the common pleas court’s decision.
SMITH, J., joins in this dissent.
. Section 204(a)(3) provides:
All ... institutions of learning, benevolence, or charity, ... with the grounds thereto annexed and necessary for the occupancy and enjoyment of the same, founded, endowed, and maintained by public or private charity: Provided, That the entire revenue derived by the same be applied to the support and to increase the efficiency and facilities thereof, the repair and the necessary increase of grounds and buildings thereof, and for no other purpose *1145 ió) All public parks when owned and held by trustees for the benefit of the public, and used for amusements, recreation, sports and other public purposes without profit.
. I agree with the majority that Longwood Garden gratuitously renders a substantial portion of its services.