Is it a charity with fee of $17,000 per month?

A nonprofit group home for persons with acquired brain injury qualifies for charitable real estate tax exemption even though it charges its residents more than $17,000 a month for services, the Supreme Judicial Court of Massachusetts has ruled. The “dominant purpose” of the organization is charitable, it said.

 

New Habitat Inc., a 501(c)(3) nonprofit corporation, sought exemption for a home in Cambridge where it provided long term care for residents with acquired brain injury.