: 

: 

OFFICE OF THE ATTORNEY GENERAL OF ‘lZXAS 

AUSTIN 

Honorable trro~ L. MOON 

OoPntf AttQrnef 

EotJston OQuntT 

Croaks tt , Poxa~ 

CA 

opiai Ito. 99 
924. 

Uonors ble Leroy L. lioorr, pea. 2 

“YOU ~111 ramnber when I war in Au&is led 

wok, WOU had OOple8 Of the Op~KIiOD OD bDO?A 

alaat l nd Charitable fnrtitution8 6rDt ao uvl 

I harr these opInian8. Fot kDowlng 8nd.r what 

c3tatuto t&l18 1nJlt1tuti0n w8a ehart*Ma, I am 

unable to deternine whether thl& Hitler Wmorlal 

Iiorpltrl im tax oxapt. Would thank pa ts tarairh me t&l8 oplmion at your earlirrt oan~enlonoe.~ 

Artiols 6 Sootion 2 ot the 8tat.e Oonstitutirwl proprides that ‘the Lqghtum iviar by gsnarel luws exempt tmm 

tssation . . . ia8tltatlonr of purdl~ pablio obrritl; end 

ell lews emopting prapertf from taxation other than the abare 

mrentlsned &hall br no11 sad mid.* 

8eotlon 7 o? Artdole 7l50, Yomions Aaaotrt~d Civil 

2.t*tutos. ns aaeot*d la DUP~UBDO* to tb8 sbovr oanrt~tutWm1 

prorid.oa, and rqmlr 8a follou8: 

*'p. Pub118 eharltl~. All buildings beleap;- to lacrtitutiaa8 ob pnrelr-publie ebarltr, together with tbr le,ndr belonging to and 

OOsuDied by au& inatltatione sot leased or 

othmwlso tq4 rlth a view to prOtLt, ualeao 8n6b 

rents cad proiitb aad rllmoa~y~ and orrdltr 8~ 

ap wptiato4 b 

i 

maoh lnstltutll ool.elg nr W mata II SUab lRSt f tUtbB8 aBd to? the b4JMtit Or fha 

Btak ad disabled mmber8 aad their iamilisrr, and 

the burlal at the mm, or iax the matntaaaaee of 

p*rmxks whoa 01uU* to psmldr Sor tbrsHW*s 

wh*t&r aash ~pormm 8ri semtirr et *aah &m&u-' 

tiaD* or not. An iDst1tut1f3B of purmly pablio 

obarlty ondsr this artlola Is ona rh;loh dlapmua 

its eid to its zsembw~ end other6 $a riobre8r er 

alstresr, et at 68rth without regard do porerty 

or rtohar of theneig~trnt, al.80 rhea tbr ~tad#, 

pmpsrtp and asset8 or so& institutiona an 

placed and Bound bl it6 l8wB to PalieW, aid Ua6 

mlminist4r In rnr way to tbo mlirf ot its aemborn when in want, rlcka.88 and dlatro88, and provide homes tar 1ta h61pbS# *ad aapbaaeat menbere 
325 

Honorable Leroy L. Koorc, paae 3 

and to chicate snd mintnln the orphone oi It.8 

esoeenoe s3ambere or othsr p8rson8.* 

Pa Butler ~amorlcl I:oepital ha8 no ceplta~ atook 

anC Its charter oontoine tte tollowing recitcle, mong othere; 

*3iotlon 2. 3.8 purposes ior *blab this . 

oorporetlon le romed em pare4 bcRevolea$, 

charltablr and cCuceticns1 

nUlCi81 &D, 

en6 nut Sor iten6 no ilneno i al @D ehsll ever 

eoarve tc snp twribsr OS this oorporctfoa, noi 

any ether person or institution lo the conduot 

of the eLlne, but any reoelpte or t&Id oorporation in exeet~e of the expense ot orectloa and 

mslntsnenoe of esid inetitution or imrtitutioo& 

prorldcd for bereln elm11 be applhd br the b%- 

rector8 to the care of charity patienta, and to 

l&o equlpeient anO enlar@ment oi e&id tastitoticas, to oarrg but the purposes 0r lto organlsrttioa and oporetfon, ES the&- in their Judgnent map de95 wlee. It 18 orgsnised to eoquire 

or erect, end to equip, condcct end rmaintein, 

on tko broedset humanlterian prinoipele, IJ hoepltal 

or hoqpitcle, end eobool of echools for a~reb8, 

to da m for the elok a nd injured, a ni3 to l dnorte 

8aC trntn psroone .lin the o&we ct the olok end hjoret?, lesuing to ruab pareon dlptorws apon gnb- 

\Ietioa, end creating cad %csidQoti~ suoh hoepIta 

or ho8pitbZ8, eohool or eokoole, or ether,lartitutltia ea my bii%ioreeary or QwaIrrble to oarry 

out,al.l of the said plupoaes. Ia erdrr thet otir 

oontpetent, legal, sklllrd, end reputable ~pby8b 

oiene end eurgaonc shall prcctfoe, operate arid/or 

treet patients In the Bosplta~, or Ros,pitele,, or 

othsr institution8 owned, oontrolled and/or eonduotad by this aorpor&Lon, thb Board ot Bireotor8 

ahall hem ruii #ml plenary power8 to eleot 4ob 

8618ct, la th6 wmner euoh Bbrrd Of DlreetW8 ray 

aetm boat, the phgsialane and/or surgeons who &bell 

bc pamitted to $io prectioe, end to pm6aribe r&t 

pronul&e ler6, ruleor and Pe@iLetiona for thb 

government of encb hoepitsl, hos~ttale, or otbw 

Lnstitutions, sita at suah phgeiebms, surgeoae, and 

of the rx3tient8, mm368, osricere, vieitop8, .4aeployere, 

J 
6Cd Other6 t.bCPkii¶ OP 4OWlCBOtd thUro*ith. 

T&a iiticotorr ohtill have all authority and 

powere conferred upon Dimetora, by law, anA 

such other authority sti power a8 ir usually bald by dlxectors of elmilar oorporat1ona.' 

publir saWit; ..w-__ ___- 

[ftst6 CanetitatloR. and &I 

AsL,-..---