Case Information
*1 .,. 523 OFFICE OF THE ATK)RNEY OENRRAL OF TRXAS AUSTIN
-C.WAMN -- tP \
w roeeirea four ember 10, 1940,
reQu*ating our opiaion 05
August so, 1910, 0. xouur, state th Adminlstrlrtion, aa General shall be scoured wtth referenoe to the nOan-profit making, tax-exempt chareotsr of the iIl6titUtiOA.'
"Tha appllOstion .Oi the Hookaday Ju510r Collsge will be held In OUT illsa pending a ruling by the Attorney Csneral~s Department on the ellgiblllty of the lnstltutlon (ra *2 regards ltm non-profit making and tu-exempt
abraotar. T ho r. 18 l ttaohod a .opr of tho
ahartor ?or t&la inrtitutlon.*
In aaswor to our Query as to whather tho Hookaday 56 a part of the H0ekad8y sohool, 1s Junior Collym, l aao bo I a non-protlt Institution, w 8.~1 only 8ay thnt it is lnoor- porated a8 wash. Tho oorpomtr purpoao or said inrtltution I8 l p ra a*rd l s rollon~
'kid aarporatlon 18 aon-pawit and l loomuayna~~ In Its naturi, l stm)lIshod for l duoatloaal
and lltormrr purpose0 nnd has no oapltal 8to.k." whothor or aot prop.rty uawl ror
I. 4at.mlnl~ sohoal purpomos Im ax-t from taxmtlon, WI rrfer to Artlola Tl50, Vunon~a Annotated CIrIl Statutes, whloh reads, In put, as foUow8:
%I. iollodng proparty shall be l xmmpt
from tuatlon, to-tit1 ill pub110 oollogos
. and all muoh buIldlogo used l xolurlte~~ &ii ouad by prosoar or seroa3atlono or por- roarwsohool purposas; . . . . . (Bnphamls ourm).
Ii tha builaiaaa ooarprlslng thm Hookaday Junior are ua ad l xoluslr~l~ a56 ouod by persons or assoola- Colle60 tU;;i,;; porsonr r l onooi porpo~ey are axapt in# uhathw"~his Is true pro8oBt8 a faot pwstiea whSoh wa’are unable to am-or.
you sro hutbar aaria that la opl5loa NO. O-lb41 this departmeat ruled that the l xomptlon sot out in Arti 7160, supra, 4008 not apply to por8onal proprrtr.
'(I* l nolomr a oopr OS that oplnlon ubloh monbin~ a 0ltatSoa of pertinent l utborltl.8.
Your8 vary truly A8818taat