Groups win reversals
From ANIMAL PEOPLE, August/September 1996:
Farm Sanctuary on June 13 won a New York
Appellate Division reversal of rulings by the Town of
Orange Board of Assessment Review and the Schuyler
County Supreme Court, which held that running a facility
incorporated for “the benevolent care of abandoned and maltreated
animals” is not a charitable purpose entitling the organization
to a property tax exemption. Such exemptions, they
contended, are limited to projects benefitting people, human
kind, or the community. The unanimous Appellate verdict
drew upon Matter of Hamilton, 1946, which upheld the will
of a woman who left her home and $400,000 in trust “for the
care, comfort, and benefit of dumb animals.” The court in
that case cited “the common view that the care and comfort
of animals are generally beneficial to mankind.”