Operator of religious, residential youth summer camp brought action against town, challenging town’s denial of a request for a charitable tax exemption for real property.
After a bench trial, the Superior Court upheld town’s denial of the exemption. Operator appealed.
The Supreme Court of New Hampshire held that:
- Operator was established and was administered for charitable purpose;
- Charging fees and tuition did not preclude charitable tax exemption;
- Operator was obligated to perform its stated purposes to public, rather than simply to its members;
- Off-season rentals of property were incidental and did not preclude exemption;
- Annual contribution to affiliated religious entity did not disqualify operator from exemption; and
- Allowing camp employees’ relatives to attend camp for free did not preclude exemption.