Lower East Side Action Project, Inc. v. Town of Liberty

In this action for a declaratory judgment the plaintiff moves for summary judgment to declare its property in the Town of Liberty, New York, exempt from taxation under section 420 of the Real Property Tax Law.

The plaintiff, a membership corporation, called ‘‘ LEAP ’ ’ was organized, according to its statement of corporate purposes, to investigate and research social problems such as delin*563quency and narcotics, particularly as they affect youth. The plaintiff’s contention is that these objectives are directed exclusively to the moral and mental improvement of men and women and for charitable,…