Each tax exemption case is peculiarly one which must be decided upon its own facts. Complainant has presented substantial and persuasive evidence demonstrating that it is entitled to a charitable tax exemption. Jurisdiction over these appeals is proper. Complainant timely appealed to the State Tax Commission from the decisions of the Pemiscot County Board of Equalization. The corporation has been granted IRS tax exempt status.
Complainant is a community mental health service provider in Southeast Missouri.
It operates under contract with agencies of the state and serves a 26 county region. Complainant's principal contract is with the Missouri Department of Mental Health. Complainant does not collect any fees prior to admission. Fees collected from individuals are offset against any monies which the state owes under its contract terms. Most of Complainant's clients are indigent individuals or those who lack sufficient ability to pay for private or for-profit type treatment.