Friends of Israel Defense Forces v. Department of Revenue

Raymond Wagner and the Department of Revenue of the State of Illinois (collectively the Department) appeal an order of the circuit court declaring that plaintiff, Friends of Israel Defense Forces, is entitled to a charitable exemption from the Illinois Use Tax Act (35 ILCS 105/3 — 5 (West 1996)).

Plaintiff applied for charitable and educational exemptions from taxation under the Use Tax Act. The Department ruled that plaintiff was not entitled to the exemptions. Plaintiff filed a complaint for administrative review in the Cook County circuit court, claiming that as an entity organized and…