United Presbyterian Ass'n v. Board of County Commissioners

How courts have described this case

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

• \[W]here material reciprocity between alleged recipients and their alleged donor exists — then charity does not.\
• \The furnishing of homes to older adults is not in itself a charitable purpose.\
• \[Where material reciprocity between alleged recipients and their alleged donor exists-then charity does not.\
• \The furnishing of homes to older adults is not in itself a charitable purpose.\
• where material reciprocity between alleged recipients and their alleged donor exists-then charity does not
• “use, rather than ownership, is the well-established test of exemption from taxation”

Source: CourtListener parenthetical corpus (CC0).