Haverford College v. Rhoads

Citations

• 6 Pa. Super. 71
• 1897 Pa. Super. LEXIS 316

Syllabus

<p>Qharüy — College, when a public charity.</p> <p>A college is a charity if it is conducted in a way beneficial to the public at large. Whether a particular college is a public charity is a question of fact, and the test is that it is not confined to privileged individuals but is open to the indefinite public.</p> <p>Ptiblic charity — Revenue from beneficiaries does not destroy status.</p> <p>There may be a revenue, arising in the operation of a charity, derived from its beneficiaries, to aid in its maintenance, without removing its status, as a public charity; but this revenue must not exceed its expenses.</p> <p>Public charity — Taxation—Haverford College nonsectarian.</p> <p>Haverford College, being a college open to all persons, educationally-qualified, upon the same terms, its funds not being diverted to the education of the children of any sect in preference to others, is a public charity- and as such is exempt from taxation. ■</p> <p>Tiie fact that its board of managers is controlled by members of the-Society of Friends is immaterial, as is also the fact that certain free scholarships are restricted to Friends, since others are free to all who apply.</p>