Young Men's Christian Ass'n v. State

The respondent, a charitable organization incorporated under the laws of the state of Washington, conducts a program of activities and services of a spiritual, intellectual, and physical character, intended and designed to improve, advance, and develop the physical, mental, and spiritual well being of all youth and adults desiring to participate in such a program. It maintains buildings and other facilities in connection with these activities. It is largely supported by gifts, endowments, and like contributions, which are not taxed. In addition, it sells certain goods and services; and any…