A nonprofit that partnered with a university to construct, lease and operate student housing is not tax-exempt because it does not qualify as a purely public charity, a Monroe County Court of Common Pleas judge has ruled.
Judge Arthur L. Zulick ruled in East Stroudsburg Area School District v. Monroe County Board of Assessment Appeals that University Properties Inc. did not meet the nearly 30-year-old criteria to determine whether an entity qualified as a “purely public charity” under the Pennsylvania Constitution.
