Case Information
*1 TRCEATTORNEYGENERAL OPF~EXL%LS
Ronore~blblo &. Et. ariftin
uotlnt~ Attomey
Graham, T6xas
Opblon No. O-2163 Dear m.r1 Re: Whether Tot ownad b]r ituaur
Altrulstlo Club of Olnsy is subjeot to taratfen.
that the ikobs w&i. ahow thet the~‘prime puxpoae Altma$stle Club I.8 4 oooial one.
%ia r8qU8at OUP OpiniQtl aa to whether thh28 lot la subjeot to taxattoo.
ActioLe VIU, Reation 2, of ths Gtata Eonati- tution proiides that the Lag&slatmx may by p;aneral LaWE exe t +&IQ taxatien nlnstituti~n% of $W’81~ publla ahsr tgp “9
The f set that an inatlt~t.tiain my do aonm ahar- itable work ta snot autflalent to bring, it within ths exemptlrm. WC ~oouzW3 have held that the word "purttlyw 06 used 5n tietlon 2 qf A.rtlole is intended to VIII modify the nora, ~Wmrit * and not the word *publla*. 'Phereforcl iw an lnstf u6Lm to be one or purexy pub- i
l5.0 @helpi& lt maat be B?M wi’icsea praprtp in use%, wholly and exobx6ivei.y fQr Qh6ribabls parp0iB88. No. 151 ~8. Qity 6f Ho(lrton~ U+ 8. W, (Zd,*&':'%t~ aoarton VB,. &wt$i,ah Rite Benevolent- ABa*n,, 230 B. W. 978. A.s stat& ta F&nta ROOD Inflmry vn. City of 8an Antonio, 259 $5, w,, 926 br the Gda8i0n Q$ AppeOl,E, the ebova oonstlttational provistan expp*assly mksa m.ll and +oi& a&l ‘+xe,ap~&oan attempt+4 .#vqeykhr bg the Ugiela- tare, uiiles,e euthorLze6 by t&8 ooluttltutional gravial~on