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Holy Spirit Association v. Tax Commission

New York Court of Appeals

435 N.E.2d 662 (1982)

Facts

The Holy Spirit Association for the Unification of World Christianity (the church) (plaintiff) was a nonprofit organization. The church applied to the Tax Commission of the City of New York (the commission) (defendant) for an exemption from real-property taxes. The commission denied the application on the ground that the church’s teachings were based in politics and economics, and thus the church was not formed exclusively for religious purposes as was required for tax-exempt status. The appellate court affirmed. The church appealed. The church stated that its beliefs that the lower courts found to be political and economic were actually the crux of the church’s religion.

Rule of Law

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Issue

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Holding and Reasoning (Jones, J.)

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A "yes" or "no" answer to the question framed in the issue section;
A summary of the majority or plurality opinion, using the CREAC method; and
The procedural disposition (e.g., reversed and remanded, affirmed, etc.).

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