Opinion ID: 1465764
Heading Depth: 1
Heading Rank: 1

Heading: charitable purpose[26]

Text: The first statutory requirement in Isaiah 61:1, Inc., for tax-exempt status under §§ 12-81(7) and 12-88 is that the property must belong to or be held in trust for a corporation organized exclusively for charitable purposes.... Isaiah 61:1, Inc. v. Bridgeport, supra, 270 Conn. at 77, 851 A.2d 277. We consider three factors in making this determination. The first, and most important, factor requires an examination of the corporate entity itself to determine if it is organized to carry out an exclusively charitable purpose. The second factor that we previously have considered, to a lesser extent, is whether an entity claiming charitable status for tax exemption purposes is self-supporting. The third factor asks whether an organization's activities serve to relieve a burden on the state. [27] Finally, we address several findings of the trial court with reference to the Center's provision of care to patients who compensate the facility through private health insurance or their own personal assets.