Opinion ID: 1268867
Heading Depth: 3
Heading Rank: 1

Heading: What Is a Charitable Purpose?

Text: All property used exclusively for charitable purposes is exempted under AS 29.53.020 whether owned by a religious organization, AS 29.53.020(b)(2), or by some other person, AS 29.53.020(a)(3). Here, the churches could seek the charitable purpose exemption under either provision. We detect no sign that the legislature intended charitable purposes to have two different meanings or applications within one statute. Charitable purposes has the identical meaning and application in AS 29.53.020(a)(3) and AS 29.53.020(b)(2). [35] This court has previously defined charitable purposes. In King's Lake Camp, 439 P.2d 441, we interpreted it as used in former AS 29.10.336(a) (repealed 1972), the predecessor of AS 29.53.020(a)(3). [36] Recognizing that neither the constitution nor the general laws of this state defined the term, we resorted to the broad common law definition of charity: It is quite clear that what is done out of good will and a desire to add to the improvement of the moral, mental, and physical welfare of the public generally comes within this meaning of the word `charity.' To crowd out coarseness, cruelty, brutality from social man undoubtedly results in this betterment. King's Lake Camp, 439 P.2d at 445 (quoting Old Colony Trust v. Welch, 25 F. Supp. 45, 48 (D.Mass. 1938)). [37] In King's Lake Camp we decided that a nonprofit camp used by nonprofit charitable and religious groups for a nominal fee, fulfilled a charitable purpose under former AS 29.10.336(a). We concluded that provision of recreational facilities, such as accommodations for campers, is a charitable use of the property. 439 P.2d at 446. We stated: [i]n order to qualify as a charitable undertaking, it is not necessary that the beneficiaries of the charity be indigent or needy. Id. While former AS 29.10.336(a) has since been amended and recodified as AS 29.53.020(a)(3), the use of the term charitable purposes remains the same. Thus, the King's Lake Camp definition still applies.