McCULLOUGH, Judge.
The Chapel Hill Day Care Center (CHDCC) was formed in 1967 as a joint project between the Chapel Hill Service League and the United Church of Christ in Chapel Hill, North Carolina. Since its inception, it has operated as a nonprofit day care and preschool facility. CHDCC was initially located in the United Church of Christ's educational building. CHDCC paid the cost of utilities, and received $3,360.00 per year from the Church for tuition assistance...
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