Legal Opinion
In Re Gracious Promise Foundation
Court of Appeals of Kansas
Decided June 19, 2009No. 100,221PublishedCited by 3 opinions
1Opinion of the Court
Marquardt, J.:
The Gracious Promise Foundation (Foundation) appeals the denial of its application for ad valorem tax ex*181emption by the Board of Tax Appeals (BOTA). We affirm. This court’s unpublished opinion filed on April 17, 2009, is withdrawn.
The Foundation is a Kansas nonprofit Internal Revenue Code Section 501(c)(3) corporation that operates 13 programs designed to reduce criminal offender recidivism. See 26 U.S.C. § 501(c)(3) (2006).
The Foundation began a program called Grandma’s House designed to provide 24-hour care for children of incarcerated mothers. At the child’s birth, a Grandma’s…
2Cases cited4 opinions
- Foster v. Kansas Department of RevenueSupreme Court of Kansas · 2006
- In Re Tax Exemption Application of Central Illinois Public Services Co.Supreme Court of Kansas · 2003
- In Re Tax Appeal of ANR Pipeline Co.Supreme Court of Kansas · 2003
- In Re Tax Exemption Application of via Christi Regional Med. Ctr.Court of Appeals of Kansas · 2000
3Cited by3 opinions
- In Re the Appeal of the Mental Health Ass'nSupreme Court of Kansas · 2009
- In Re Gracious Promise FoundationCourt of Appeals of Kansas · 2009
- In Re the Appeal of the Mental Health Ass'nSupreme Court of Kansas · 2009