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MATTER OF ETERNAL FLAME OF HOPE MINISTRIES, INC. v. KING

508480

76 A.D.3d 775 (2010)

908 N.Y.S.2d 456

In the Matter of ETERNAL FLAME OF HOPE MINISTRIES, INC., Respondent, v. LORRY KING, as Assessor of the Town of Highland, et al., Appellants.

Appellate Division of the Supreme Court of New York, Third Department.

Decided August 23, 2010.

MERCURE, J.

Petitioner is a not-for-profit corporation organized in 2001 for the purpose of offering "spiritual renewal in accordance with the [principles] of the Catholic Church," and encouraging artists seeking inspiration and instruction in the Catholic faith. It receives a federal income tax exemption from the Internal Revenue Service and is classified as a public charity; contributions to petitioner are deductible pursuant to the Internal Revenue Code. Petitioner...

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