Decatur Sports Foundation v. Department of Revenue

This appeal arises from an attempt by plaintiff, Decatur Sports Foundation (Foundation), to obtain a charitable tax exemption for the year 1985 for Borg-Warner Field (field), a 40-acre sports complex in Decatur. The Department of Revenue (Department) denied the exemption. On administrative review, the circuit court of Macon County reversed, ruling the Foundation met the requirements for charitable exemption set forth in section 19.7 of the Revenue Act of 1939 (Act) (Ill. Rev. Stat. 1985, ch. 120, par. 500.7). The Department appeals, arguing the Foundation is not a charitable organization and…