Wilson Area School District v. Easton Hospital

*4 OPINION

CAPPY, Justice.

The sole issue before us is whether Easton Hospital (hereafter “Hospital”) operates “entirely free of a private profit motive,” and is therefore exempt from real estate taxes. For the reasons set forth herein, we determine that in assessing whether the Hospital operates “entirely free of a private profit motive,” the appropriate inquiry is whether the Hospital’s surplus revenue is being utilized in furtherance of its charitable purpose. Accordingly, we affirm the lower courts.

The Hospital was founded and maintained by charity. It is an acute care community facility with…