Lena Community Trust Fund, Inc. v. Department of Revenue
Case Date: 06/13/2001
Court: 2nd District Appellate
Docket No: 2-00-0487 Rel
June 13, 2001
IN THE
JUSTICE GEIGER delivered the opinion of the court: The plaintiff, Lena Community Trust Fund, Inc. (the Trust),filed this administrative review action after defendants theDepartment of Revenue and Director Glen L. Bower (collectively, theDepartment) adopted the recommendation of an administrative lawjudge (ALJ) denying a 1995 property tax exemption for certain realproperty owned and operated by the Trust. The circuit courtreversed the Department's decision, from which the Departmentappeals, arguing that the Trust is not entitled to a charitableexemption. The ALJ's findings of fact, adopted by the Department, are notin dispute. The Trust was incorporated in Illinois in 1991 underthe General Not For Profit Corporation Act of 1986 (805 ILCS105/101.01 et seq. (West 1998)). The articles of incorporationprovided that the Trust was organized to collect and distributemoney for charitable purposes, to assist charitable organizationsin the local community, and to manage a community center used forpublic purposes. The bylaws provided that the trustees shallconsist of members of certain organizations from Lena, Illinois. The Trust had no capital, capital stock, or shareholders. TheTrust was exempt from federal income taxes under section 501(c)(3)of the Internal Revenue Code (26 U.S.C. |