Oregon Methodist Homes, Inc. v. State Tax Commission

How courts have described this case

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

• finding insufficient giving because the poor received no discount and the indigent did not receive services for free
• court stated that identifying the presence or absence of benefits to the founders or officials in charge is particularly important in determining the charitable character of an institution
• identifying six relevant factors considered by the Court
• identifying seven factors, including the dissolution clause
• using “eleemosynary” and “charitable” interchangeably

Source: CourtListener parenthetical corpus (CC0).