Form Pt 05-34 - Property Tax Claim - Charitable Ownership/use Page 11
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16persons for their general welfare or in some way reduce
the burdens on government;
(2) the organization has no capital, capital stock, or
shareholders, and does not profit from the enterprise;
(3) funds are derived mainly from private and public
charity, and the funds are held in trust for the objects
and purposes expressed in the organization's charter;
(4) charity is dispensed to all who need and apply for it;
and
(5) obstacles are placed in the way of those seeking the
benefits;
(6) whether the primary purpose for which property is used
is charitable, and not merely a secondary or incidental
purpose.
Methodist Old Peoples Home, 39 Ill. 2d at 156-57, 233 N.E.2d at 542.
Arguments and Analysis
The Department argues that taxpayer fails to meet several of the applicable
criteria. Specifically, it argues that, since SPI did not use the property at all during the
short-year period, it cannot establish that it actually and exclusively used the property for
charitable purposes. See Tr. pp. 82-83 (closing argument).
It further argues that
taxpayer’s failure to have any financial operations during the partial year period, as well
as its failure to keep any financial records, in its own name, for that period, prevent SPI
from satisfying any of the factors that tend to establish that SPI actually operated as an
institution of public charity. Tr. pp. 83-87.
SPI responds that, while the property was not used during the particular part of
the year addressed in this application exemption, it was used in 2003 immediately before
SPI acquired the property, and thereafter, during 2004, to hold the fairs and festivals SPI
was organized to conduct. SPI also asserts that the financial records regarding the
property’s use and operation were offered into evidence at hearing, but denied admission
because they were identified as IDVPA’s records. Finally, SPI contends that its lack of
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