Opinion ID: 2388653
Heading Depth: 1
Heading Rank: 2

Heading: Question of Law or Question of Fact?

Text: Is the status of an agency, whether it is religious or secular, a question of fact or a question of law? The dissent treats this as an issue of law. I believe that in the case before us, it is a question of fact. If the underlying facts are disputed, the question is usually a fact issue. When we addressed whether a church camp was a place of religious worship, and thus exempt from ad valorem taxation, we concluded, What constitutes an actual place of religious worship as those words are used in the Constitution and statutes is a fact issue. Davies v. Meyer, 541 S.W.2d 827, 829 (Tex. 1976). See also Kerrville Indep. Sch. Dist. v. Southwest Tex. Encampment Ass'n, 673 S.W.2d 256, 260 (Tex.App.____Corpus Christi 1986, writ refd n.r.e.). Determining whether an entity is a religious corporation is an inquiry that closely mirrors that for determining whether a property is a place of religious worship. Unless the facts conclusively establish the status of the entity in question, the question is one of fact. Because the trial court here acted in its capacity as factfinder in finding that the Agency is a religious corporation, this Court can only look to see whether there is some evidence to support this finding. The lower courts did not make their decision in a vacuum. Based on the record before it, the court of appeals agreed with the trial court that the Agency is a religious corporation. They framed their answer to the inquiry of whether the Agency was a secular or a legal corporation as a legal conclusion. Whether this is a pure question of fact or of law or whether it is a mixed question of law and fact, under the facts of this case, the answer is the same. Either as a question of law or fact, balancing the eight relevant factors described in this opinion, giving due deference to the religious aspects of the organization, the evidence is overwhelming that the Agency is a religious corporation. Without any examination or inquiry, the dissent implies that as a matter of law, this Christ-centered Presbyterian Agency is a secular agency.