Court Opinion

ID: 9543225
Source: CourtListenerOpinion
Date Created: 2023-08-07 16:43:24.866911+00
Date Added: 2024-06-11T15:09:59.617025
License: Public Domain

JUSTICE WOMBACHER, dissenting: I respectfully dissent from the opinion filed by my brethren. I do so because I believe the case is identical to Cook County Masonic Temple Association v. Department of Revenue (1982), 104 Ill. App. 3d 658, 432 N.E.2d 1240. In this case the amended articles of incorporation are essentially the same as those of the Cook County Masonic Temple Association, and therefore the decision of the Illinois Appellate Court provides a sound basis for the doctrine of stare decisis. The court in Cook County Masonic Temple Association stated: “The parties agree that the properties in question were owned by charitable organizations within the meaning of the statute. The charter of each Masonic organization states that its primary purpose and activity is to do charitable works. The dispute in this case involves whether the temples were used exclusively for charitable purposes. ‘Exclusively used’ has been held to mean that the primary use of the property must be charitable. Though the property has other incidental uses, it will still qualify for the exemption as long as those uses are not for profitable purposes. People ex rel. Nordlund v. Association of the Winnebago Home for the Aged (1968), 40 Ill. 2d 91, 237 N.E.2d 533. The Department argues that the primary use of the temples was to provide a meeting place for the Masons to carry on the ideals and morals of Masonry, which is not a charitable purpose. Plaintiffs argue that the temples were primarily used to raise funds for the Masons’ charitable activities, and all other uses were incidental. Wé agree with the Masons.” Cook County Masonic Temple Association v. Department of Revenue (1982), 104 Ill. App. 3d 658, 660-61; 432 N.E.2d 1240, 1242-43. So do I.