Kappa Alpha Educational Foundation, Inc. v. Holliday

WOLCOTT, Chief Justice.

This is an appeal from a judgment of the Superior Court denying to Kappa Alpha Educational Foundation, Inc. (hereafter Foundation) an exemption from county taxation of land owned by it, No. 19 Am-stel Avenue, Newark, Delaware, pursuant to 9 Del.C. § 8103.

The Foundation’s charter, standing alone, qualifies it as a nonprofit corporation organized for charitable and educational purposes. Generally speaking, the charter provides that the Foundation shall provide various forms of assistance for male students in attendance at the University of Delaware. The only limitation on…