A Court of Appeals in Ohio has affirmed a Board of Tax Appeals decision denying a charitable real estate tax exemption for parkland which it said was not owned by a charitable organization or used for charitable purposes. The Board held that Craftsmen Recreation Club, Inc. more closely resembles a fraternal organization than a charitable organization. The applicable statute does not define a charitable organization, and the Court said that the state Supreme Court has looked to the definition of “charity” to define the term. It has been defined, the Court said, as “the attempt in good faith, spiritually, physically, intellectually, socially, and economically to advance and benefit mankind in...