Art center denied exemption because it operated “for profit”

An appellate court in New Jersey has affirmed the denial of real estate tax exemption to a nonprofit art center on the grounds that it operates “for profit.”

Phillipsburg Riverview Organization operates an art center with classroom and gallery-shop space, an artist-in-residence studio and office, and a sculpture, glass and ceramic area. It also includes a large ballroom on the second floor that is used for dance and theater workshops or larger art classes.

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Art center denied exemption because it operated “for profit”

Art center denied exemption because it operated “for profit”