District of Columbia v. Friendship House Ass'n, Inc

The question is whether respondent’s real property is exempt from taxation under D. C.Code 1940, Supp. VII, § 47-801a, as “(h) Buildings belonging to and operated by institutions which are not organized or operated for private gain, which are used for purposes of public charity principally in the District of Columbia” and grounds required and used for such purposes. Respondent’s sole activity is the operation of a residential settlement house, including classes and social activities for adults and children and day care of children. The moderate fees it charges for its services are based on…