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IN - Nonprofit retirement community only partially exempt
A portion of property owned by a nonprofit corporation affiliated with the Roman
Catholic Church did not qualify for an Indiana charitable purposes property tax
exemption. The property contained a retirement community, an administrative center,
and a village comprised of single-family residences, duplexes, and a four-unit residence,
but only the administrative center was exempt. To qualify for the exemption, the
taxpayer must demonstrate that all or part of a building is owned, occupied, and
used for charitable purposes during the relevant tax year. The taxpayer argued that
its evidence, including monthly newsletters, activity calendars, summaries of the
services and activities offered, and lists of residents who utilized the services
and activities, established that the village was used for the charitable purpose
of providing for the care and comfort of the aged. However, the evidence described
activities that commenced after the relevant tax year and lacked probative value
with respect to what services and activities were available to the village's residents
during the year at issue.
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be used by any taxpayer for the purpose of avoiding penalties that may be imposed
on the taxpayer by the Internal Revenue Service, and it cannot be used by any taxpayer
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