Springfield Art Ass'n v. Porterfield

'Keens, P. J.

This appeal stems from an order of the Board of Tax Appeals denying tax exemption to the Springfield Art Association, appellant herein.

The appellant was organized as a nonprofit corporation in 1951 and has operated continnonsly since that time for the purpose of developing art appreciation and providing art instruction in the city of Springfield, Ohio. Specifically, the constitution and bylaws of the organization provide that it was instituted “to encourage participation in, and enjoyment of, the visual arts and to promote art instruction on a nonprofit basis.”

In 1967, the…