Opinion ID: 1966956
Heading Depth: 2
Heading Rank: 2

Heading: Charitable Exemption.

Text: The charitable exemption under section 427.1(8) utilizes a slightly different test than the municipal exemption under section 427.1(2). Section 427.1(8) exempts property used ... by [charitable institutions] solely for their appropriate objectives. This standard does not limit the exemption to uses that are actually necessary, but only requires that the use be proper and appropriate to effectuate the objectives of the charitable institution. Congregation B'Nai Jeshurun v. Bd. of Review, 301 N.W.2d 755, 756-58 (Iowa 1981). However, when a charitable institution devotes property to such a purpose, the property must be used exclusively by that institution for that purpose. Id. at 758. Because we have determined that each of the designated areas in this case fall within the county exemption under section 427.1(2), it is unnecessary for us to consider the charitable exemption. Similarly, it is unnecessary for us to address the claim raised by the Board that the charitable institution exemption is not available to a county hospital because a specific exemption exists for county property. [2]