A divided Supreme Court of Ohio has upheld a decision of the Board of Tax Appeals denying real estate tax exemption to the 501(c)(3) landlord of property rented to a charter school. The Board of Tax Appeals had found that the landlord leased the property with “a view to profit” even though the landlord was one of several within a group of limited liability companies renting to charter schools and using any surplus to support the schools within the system. New Plan Learning, Inc. is a 501(c)(3) organization supporting community, i.e. charter, schools. It formed a series of single member LLCs to own property, which they rented to the schools. The president of New Plan testified that the...