The Supreme Court of Georgia has reversed the state Court of Appeals and granted real estate tax exemption to a charitable organization that obtained incidental rental income from renting its facilities for private events. The Court said that the Legislature’s 2007 amendment to the exemption statute to require property to be used “exclusively” for charitable purposes did not effect a change to prohibit incidental non-charitable use. The Court said, in effect, that the “exclusively” requirement means “primarily,” which is similar to the interpretation of the federal 501(c)(3) standard. The issue arose with a facility called “Nuci’s Space,” operated by a nonprofit that provided help to...