Does a building owned by the Order of Franciscan Friars and used as a missionary headquarters qualify for a property tax exemption under Pennsylvania law?

RECENT DEVELOPMENTS
Taxation - Church Property

© Copyright 1988, 1998 by Church Law & Tax Report. All rights reserved. This publication is designed to provide accurate and authoritative information in regard to the subject matter covered. It is provided with the understanding that the publisher is not engaged in rendering legal, accounting, or other professional service. If legal advice or other expert assistance is required, the services of a competent professional person should be sought. Church Law & Tax Report, PO Box 1098, Matthews, NC 28106. Reference Code: m70 c0288

Does a building owned by the Order of Franciscan Friars and used as a missionary headquarters qualify for a property tax exemption under Pennsylvania law? Yes, concluded a Pennsylvania state court. Noting that Pennsylvania law exempts from tax all properties used for purely charitable purposes, the court concluded that a building used as a missionary headquarters is charitable in nature. It defined "charity" to include an organization "designed to benefit an indefinite number of people from a religious standpoint" even though the organization performs no "non-religious charitable work." This conclusion was not affected by the fact that eight priests used the property as a residence, since "the provision of living quarters is not inconsistent with a purely public charity." Order of Franciscan Fathers v. Board of Property Assessment, 534 A.2d 568 (Pa. Common. 1987).