Supervisor of Assessments of Baltimore City v. Har Sinai West Corp.

How courts have described this case

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

• holding that nonprofit housing corporation that received federal government subsidies but no donations did not qualify for exemption
• nonprofit corporation's purpose in providing low income housing was not charitable because it did not provide any services other than housing, and subsidies were provided by federal government rather than taxpayer itself
• Federal rent subsidies were not “donations” under a four-factor test which included a requirement that an organization must be charitable in its purpose and its means, as opposed to a line of cases whose statutes only required that the use be exclusively charitable.
• federal government subsidies are not considered donations

Source: CourtListener parenthetical corpus (CC0).