The Supreme Court of New Jersey has affirmed a series of lower court decisions and denied real estate tax exemption to a 501(c)(3) charity providing support to students in international schools. The Court said that the commingling of effort and entanglement of activities between International Schools Services (“ISS”) and its for-profit affiliates was so significant and substantial that its property was not used exclusively for charitable purposes. ISS served approximately 800 schools in 185 countries when the local taxing authority revoked its real estate tax exemption for 2002 and 2003. In addition to providing consulting and various direct services, the organization had created two for-...