Opinion No.

The Honorable Brad W. Butler Prosecuting Attorney Nineteenth Judicial District P.O. Box 536 Berryville, AR 72616

Dear Mr. Butler:

This is in response to your request for an opinion regarding the tax-exempt status of fraternal organizations. Your specific question is restated as follows:

Are meeting places owned by fraternal organizations such as the American Legion, VFW, Masonic Lodge, Knights of Columbus, Elks, etc., exempt from taxation?

You state that the Carroll County Equalization Board recently discovered that there are a number of counties which exempt the meeting places of such…