McDEVITT, Chief Justice.
BACKGROUND
The Corporation of the Presiding Bishop of the Church of Jesus Christ of Latter-Day Saints is a Utah Corporation sole, incorporated to purchase and sell property for the Church, pursuant to Utah Code Ann. § 16-7-1. The CPB qualifies as a charitable entity under I.R.C. 501(c)(3). The CPB owns a parcel of land in Boise improved with a two-story, five-bedroom home used as the residence of the president of the Idaho Boise...
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