Legal Opinion
Corporation of the Presiding Bishop of the Church of Jesus Christ of Latter-Day Saints v. Ada County
Idaho Supreme Court
Decided February 26, 1993No. 19087PublishedCited by 33 opinions
1Opinion of the Court
McDEVITT, Chief Justice.
BACKGROUND
The Corporation of the Presiding Bishop of the Church of Jesus Christ of Latter-Day Saints is a Utah Corporation sole, incorporated to purchase and sell property for the Church, pursuant to Utah Code Ann. § 16-7-1. The CPB qualifies as a charitable entity under I.R.C. 501(c)(3). The CPB owns a parcel of land in Boise improved with a two-story, five-bedroom home used as the residence of the president of the Idaho Boise Mission and his wife. The property has enjoyed tax-exempt status since its purchase in 1979 until 1987. The mission president is an ordained…
2Cases cited55 opinions
- Lemon v. KurtzmanSupreme Court of the United States · 1971
- Sherbert v. VernerSupreme Court of the United States · 1963
- Everson v. Board of Ed. of EwingSupreme Court of the United States · 1947
- Walz v. Tax Comm'n of City of New YorkSupreme Court of the United States · 1970
- Hernandez v. CommissionerSupreme Court of the United States · 1989
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3Cited by33 opinions
- State v. BurnightIdaho Supreme Court · 1999
- Curlee v. Kootenai County Fire & RescueIdaho Supreme Court · 2008
- Kootenai Electric Cooperative, Inc. v. Washington Water Power Co.Idaho Supreme Court · 1995
- Patricia Marek v. Hecla, LimitedIdaho Supreme Court · 2016
- Our Lady of Ephesus House of Prayer, Inc. v. Town of JamaicaSupreme Court of Vermont · 2005
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