217 Conn. 457 | Conn. | 1991
The sole issue in this tax appeal is whether the trial court correctly held that a housing facility for elderly people qualified as a charitable cor
The status of the New Canaan Inn, Inc., as a charitable corporation turns upon the applicability of the tests developed in United Church of Christ v. West Hartford, 206 Conn. 711, 720-24, 539 A.2d 523 (1988), Waterbury First Church Housing, Inc. v. Brown, 170 Conn. 556, 562-64, 367 A.2d 1386 (1976), and Camp Isabella Freedman of Connecticut, Inc. v. Canaan, 147 Conn. 510, 514, 162 A.2d 700 (1960), in light of the factual circumstances of the operation of this particular home for the elderly. Our examination of the record on this
The judgment is affirmed.
General Statutes § 12-347 (a) provides in relevant part: “There shall be exempt from the tax imposed by this chapter all transfers to or for the use of . . . any corporation, institution, society, association or trust, incorporated or organized under the laws of this state . . . formed for charitable, educational, literary, scientific, historical or religious purposes, provided the property transferred is to be used exclusively for one or more of such purposes . . . .”