Tax Type
Property Tax
Description
Nature of the Organization Determines Tax Status
Topic
Exemptions
Date Issued
02-18-1969
The proposed addition of the word "corporation' to the exemption afforded to charitable associations would not exempt the Fraternal Order of Moose and its lodges from taxation, since the word "association' has been construed by the Supreme Court of Appeals to include corporations. (City of Richmond v. United Givers Fund). In addition, the mere changing of the charter of the Fraternal Order of Moose to remove the term "social club' would not, per se, change the nature of the organization. The facts of each individual case would determine an association's nature and whether or not it would qualify as exempt.
Attorney General's Opinion