Atrium Village, Inc. v. Board of Review

The case law in this state is clear that “gratuitous or partly gratuitous care” of elderly persons is a charitable purpose under the tax exemption statute. South Iowa Methodist Homes v. Board of Review, 173 N.W.2d 526, 532 (Iowa 1970); Hilltop Manor v. County Bd. of Review, 346 N.W.2d 37, 39 (Iowa Ct.App.1984); see Richards v. Iowa Dept. of Revenue, 414 N.W.2d 344, 351 (Iowa 1987). The record in this case shows that the residents of Atrium Village are being provided gratuitous care. Louis Jenn provided for the facility by donating $2,500,000 outright and by creating a trust which provides…