The Pennsylvania Commonwealth Court has reversed a trial court decision and denied charitable real estate tax exemption to a group home provider. It has held that the provider, which was funded primarily by Medicaid payments from the state, did not prove that it donated gratuitously a substantial part of its services. Fayette Resources, a 501(c)(3) nonprofit corporation, operates group homes and provides services for intellectually disabled individuals in western Pennsylvania. It operates about 80 homes and has over 700 employees with a budget of about $24 million a year. In 2012, it applied for exemption on 15 properties, all group homes except one training center where it trains its...