Subscriber Login

This is the login for paid-subscribers.



Join Now!

The subscriber’s version of the memorandum is much more detailed than the basic version, offering significantly more information each issue. You’ll have full access to recent back-issues and detailed memorandums on numerous tax and legal topics of vital importance to nonprofit organizations and churches. Click here to sign-up!

Religious day care center denied property tax exemption

Attention: open in a new window. Print

Nonprofit and Church Legal Trends - Free Edition - March April 2008 (free edition)

An Illinois appellate court has ruled that the state Department of Revenue could reasonably find that the primary use of a child-care center and preschool was as a day care center and that religious purposes and theological instruction were secondary, thereby causing the property to be subject to real estate tax.