Black United Fund of New Jersey, Inc. v. City of East Orange

Plaintiff, the Black United Fund of New Jersey, Inc. (BUF), appeals the entry of summary judgment in the Tax Court dismissing its claim for a tax exemption pursuant to N.J.S.A. 54:4-3.6 for the 1996 tax year for certain real property in the City of East Orange.

On appeal, BUF contends that the court erred in considering only the organizational documents of BUF to determine whether it is organized exclusively for an exempt purpose under the statute. *464Moreover, it maintains that, even if the Tax Court acted properly in considering only the organizational documents, those documents nevertheless…