Nature Conservancy v. Nelson

How courts have described this case

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

• stating taxpayer “cannot be considered a charitable organization if its purposes are confined mostly to benefiting its own members”
• defining “charitable” by relying, in part, upon RESTATEMENT (Second) of Trusts
• defining \charitable\ by relying, in part, upon Restatement (Second) of Trusts
• to qualify as a charitable organization, the organization “must be under obligation to provide to the general public, or some indefinite segment of it, certain benefits of the kind usually provided by charitable organizations”
• real estate used for recreation

Source: CourtListener parenthetical corpus (CC0).