Gospel Volunteers, Inc. v. Village of Speculator

Scileppi, J. (dissenting).

The issue on summary judgment relates to the extent to which a membership corporation, organized for religious purposes, can include recreational activities within its general religious purposes and still qualify for a tax exemption.

Gospel Volunteers, Inc. owns and operates a summer camp on the shores of Lake Pleasant, known as Camp-of-the-Woods, and a smaller island camp in the middle of the lake, known as Camp Tapawingo. For the past several years the village has exempted from taxation those portions of plaintiff’s land used for a chapel, auditorium and homes for…