Evening star., 1942-09-22
1ax-Exemption
Bill Approved
Senators
D. 6. Committee
Restores Institutions
To Free List

The Senate District Committee to-
day voted a favorable report on the
bill restoring exemption to many Of
the charitable, religious. educational
and scientific institutions that were
declared taxable by the Commission
ers during the past 18 months.
In addition to the general defini-
tions Of types of institutions, the
committee granted specific exemp-
fion by name to the following ma
tional organizations:
The National Geographic Society,
the American Pharmaceutical So
ciety, the National Academy Of
Sciences, the Brookings Institution,
the American Forestry Association,
the Carnegie Institution. the Ameri-
can Association for Teaching Speech
to the Deaf and the American
Chemical Society.
Formula for Land Holdings.
On the major question of how
much abutting land an exempt in
stitution should be allowed to hold
for future expansion, the committee
adopted the following new formula:
All such land owned on July /.
l942, would remain exempt, but If at
any future time such land Is sold
for other purposes, back taxes
would have to be paid on it, up to
limit OF so per cent of the net
profit derived from the sale.
AS finally approved the bill is
broader than the measure originally
recommended by the Commission
ers,
In addition to exempting parish
churches and rectories, the bill con-
tains another category, which, it is
believed, will make eligible for ex-
emption the Franciscan Monastery
and the various study houses of re-
ligious orders in the vicinity of
Catholic University. The added
provision reads as follows:
Buildings belonging to religious
corporations or societies primarily
and regularly used for religious wor-
ship study, training and missionary
activities"
General Definitions.
The general definitions in the new
bill to guide the Commissioners In
granting exemption are:
Art gallery buildings belonging
to and operated by organizations
which are not organized or operated
for private gain, and open to the
public generally, and for admission
to which no charge is made on more
than two days each week.
Library buildings and libraries
belonging to and operated by or
Eanizations which are not organized
or operated for private gain and
open to the public generally.
Buildings belonging to and OPP
Grated by institutions which are not
organized or operated for private
gain and used for purposes of public
charity principally in the District OF
Columbia.
Hospital buildings belonging to
and operated by organizations which
are not organized or operated for
private gain, including buildings and
structures reasonably necessary and
usual in the operation Of a hospital.
Buildings belonging to and oper-
ated by schools, colleges or univer-
sites and by educational and scien-
tific institutions which are not or
ganized or operated for private gain,
and which embrace the generally
recognized relationship Of teacher
and student. the curriculum of
which includes the teaching and
carrying on of research in the pub
lie interest.
Cemeteries and Churches.
Cemeteries dedicated to and used
solely for burial purposes and not
organized or operated for private
gain, including buildings and struc-
lures reasonably necessary and
usual to the operation of a ceme-
terry.
Churches, including buildings
and structures reasonably necessary
and usual in the performance of the
activities of the church A church
building is one primarily and regu-
larly used by its congregation for
public religious worship"
In addition to the pastoral resi-
dence of rector. minister or rabbi,
the bill eXempts the residence of O.
bishop, If owned by church.
The committee retained the Com
missioners' recommendation that all
institutions file a statement an
nually on March l, showing the use
to which exempt property was put
during the year, to aid the District
in keeping track of changes in
status of property.
Over long period of years Con-
gress from time to time has granted
exemption to certain institutions or
societies by name. The new bill
does not repeal these laws, but di-
reefs the Commissioners to review
these cases and make recommenda-
Siops IN Congress nv Iuly 1QA2 ox