Central Board on Care of Jewish Aged, Inc. v. Henson
Court of Appeals of Georgia
1Opinion of the Court
Quillian, Judge.
For the appellant to be tax exempt it must be purely charitable and public. Code Ann. § 92-201 (Ga. L. 1943, p. 348; 1946, p. 12; 1947, p. 1183; 1955, pp. 262, 263; 1965, pp. 182, 183). See Code Ann. § 2-5404 (Ga. Const., Art. YII, Sec. I, Par. IV. “A familiar meaning of the word ‘charity’ is almsgiving, but as used in the law it may include ‘substantially any scheme or effort to better the condition of society or any considerable part of it.’ Wilson v. Independence First National Bank, 164 Iowa 402, 412 (145 NW 948, AC 1916D, 481). 'Charity, as used in tax exemption statutes,…
Also in this document: Concurrence.
2Cases cited8 opinions
- Williamson v. Housing AuthoritySupreme Court of Georgia · 1938
- Trustees of the Academy v. BohlerSupreme Court of Georgia · 1887
- Wilson v. First National BankSupreme Court of Iowa · 1914
- Tharpe v. Central Georgia Council of Boy Scouts of AmericaSupreme Court of Georgia · 1938
- Bozeman Deaconess Foundation v. FordMontana Supreme Court · 1968
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3Cited by14 opinions
- Canyon County v. Sunny Ridge Manor, Inc.Idaho Supreme Court · 1984
- Nuci Phillips Memorial Foundation, Inc. v. Athens-Clarke County Board of Tax AssessorsSupreme Court of Georgia · 2010
- Decatur Sports Foundation v. Department of RevenueAppellate Court of Illinois · 1988
- Southminster, Inc. v. JustusCourt of Appeals of North Carolina · 1995
- Douglas County v. Anneewakee, Inc.Court of Appeals of Georgia · 1986
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