Form St 04-20 - Recommendation For Disposition Page 11
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12exemption applies. Evangelical Hospitals Corp. v. Department of Revenue, 223 Ill. App.
3d 225 (2d Dist. 1991). Any and all doubts that arise in an exemption proceeding, if
attributable to evidentiary deficiencies, must be resolved in favor of taxation. Gas
st
Research Institute v. Department of Revenue, 154 Ill. App. 3d 430 (1
Dist. 1987).
ABC’s estimate of charitable contributions of $1,169,579 for 2003 includes other
amounts, beside Dr. John Doe’s,
for “uncompensated services.”
Dr. John Doe’s
testimony, the lack of clarification on the issues involved and ABC’s selective inclusion
of financial information on its related organizations raise considerable doubt about the
other amounts included in “uncompensated services” for 2003.
There was testimony at the evidentiary hearing that ABC has no written policies
to waive fees or write off uncollectible accounts. Tr. pp. 42-43; Dept. Ex. No. 3. The
lack of written policies can be considered an “obstacle” in the way of those who would
avail themselves of ABC’s benefits. It is unclear how anyone needing their services but
unable to pay for them would know that free services are available. There was no
testimony at the evidentiary hearing, other than anecdotal testimony, as to specifically
how many people were helped by ABC at no charge. ABC does not have capital stock
or shareholders. Tr. p. 55. As far as I can determine, this is the only Methodist Old
People’s Home guideline that is truly met by ABC. Meeting one guideline does not
provide a sufficient basis for me to conclude that ABC is in fact a charitable organization.
It is my recommendation that the Department’s denial of ABC’s request for a
sales tax exemption be affirmed.
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