Eden Retirement Center, Inc. v. Department of Revenue

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• “[C]harging fees and dispensing benefits to other than those who are poverty stricken does not cause an institution to lose its charitable character.” (quotation omitted)
• stating Korzen “articulated guidelines or criteria for resolving the constitutional question of charitable use”
• retirement community requiring “entrance fees” ranging from $65,000 to $76,900, as well as a $5000 “security deposit”
• “(6) *** exclusive, i.e., primary, use of the property is for charitable purposes”
• federal taxexempt status is not dispositive of Illinois tax exemption issues
• federal tax-exempt status is not dispositive of Illinois tax exemption issues

Source: CourtListener parenthetical corpus (CC0).