Lynnwood Foundation v. North Carolina Department of Revenue

JACKSON, Judge.

The North Carolina Department of Revenue (“DOR”) appeals the denial of its motion for summary judgment and the granting of the motion for summary judgment filed by The Lynnwood Foundation (“plaintiff’). For the reasons stated below, we affirm.

Plaintiff was incorporated in 1996 as a charitable corporation within the meaning of North Carolina General Statutes, section 55A-l-40(4). Its stated purposes were to preserve and restore the White Oaks Mansion — also known as Duke Mansion — and its special historic and architectural features, and to promote an appreciation for such…