salvation in the course said it's necessary it's not necessary for them to do that which different here the critical religious belief this difference here is that in this case father pla must do those things it's necessary for the church to do those things it's necessary for individuals faithful to also do all three of those things but it's more than just a vehicle for so many should and that's where when did th just because an entity performs what others might perceive a certain secular activity does not change the religious nature or religious said to have the moral or religious purpose the religion and and to determine what is a religious purpose and the fact that it might have required by a papal encyclical the fact that it might perform continuing to hear other good services does not change is a religious mission serving the religious purpose it is similar to worship under the eyes of the church it is similar to proclaiming the word instantly but it's different because  under catholic theology refers to a give a gift from god and that we were the true members of the church nuns priests provide services for free is a gift from god isn't expert in the healing ministry of jesus christ father place testified that you can't bring these up harms to from the church's perspective it is a different essential function of the church but no less history the scripture the audience well they all add up to getting there or put it another way are you telling me the church is static and all the is all the the and i am saying to you that this is essential fundamental requirement of the church goes back to the beginning of the church because when jesus li to suggest that the catholic church if in good faith it believes that it should minister for the masses in every way possible that every way possible the catholic decides that it's going to minister in an area and it's a good faith belief then your example taxation is that i correct and this applies not just to look at the church it applies to not the church with all due respect to the roman catholic church one important distinction we have to remember is that franciscan communities doing business is victory makes is the applicant this stipulation at the hearing does not change the fact of course in fact it's one to five relate to charitable use as well as ownership the issue is whether franciscan communities is this a charitable institution now whether the franciscan sisters of chicago charitable the sisters are not the applicant the church is not the applicant franciscan communities incorporated acted relates is the applicant because we're talking about a particular parcel of property there are no sisters even working women living at the property the franciscan sisters of chicago are corporate member of the franciscan sisters of chicago service corporation which is a corporate member of the franciscan communities incorporated the applicant  and they are the ones who own and operate sixteen senior living communities including the two lakes that is a fairly remote relationship counselor to the department of revenue will spend the remaining time of the argument addressing and demonstrating how f c s primary use of the property is not charitable thereby failing to say i'm sorry he will also address the property is not being used from the list purposes judiciary for forty years has said that the criteria to be determined one hundred the course in fact is to determine whether an entity is a charitable entity and whether the primary in use of the property is for of the real property for example the amount of entrance fees for the independent living units started nearly one hundred twenty thousand dollars in increased to more than three hundred thirty two thousand and has the field to prove that it ever waive or apply for the gift of care program received it for example in march eighteenth minutes show multiple individuals being asked to spend down their savings in assets and they actually were fifteen minutes show three applications were deferred for exploration of constitution you have to look at the religious figures and so everything that a religious organization or a subsection or religious organization does on your property may be religious in character and the department does a good question one ume commercial over jim's or the interests primarily commercial with some religious or not as fully a religious through and through answer where it was a salvation army case part of a religious organization and every business store that was used to sell items was a retail shop there was very