DAVID C. STOCKDALE, Judge.
{¶ 1} Sign of the Cross Housing, Inc. ("SOCH") is a not-for-profit Ohio Corporation that is exempt from federal income taxation under Section 501(c)(3) of the Internal Revenue Code. It is a Christian ministry dedicated to serving the housing needs of the poor through its operation of approximately 55 housing units in Cincinnati's inner city. SOCH uses a portion of its units for its Spirit Project Housing Program ("SPHP"). Persons entering...
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