§ 105‑278.7. Real andpersonal property used for educational, scientific, literary, or charitablepurposes.
(a) Buildings, the landthey actually occupy, and additional adjacent land necessary for the convenientuse of any such building shall be exempted from taxation if wholly owned by anagency listed in subsection (c), below, and if:
(1) Wholly andexclusively used by its owner for nonprofit educational, scientific, literary,or charitable purposes as defined in subsection (f), below; or
(2) Occupied gratuitouslyby an agency listed in subsection (c), below, other than the owner, and whollyand exclusively used by the occupant for nonprofit educational, scientific,literary, charitable, or cultural purposes.
(b) Personal propertyshall be exempted from taxation if wholly owned by an agency listed insubsection (c), below, and if:
(1) Wholly andexclusively used by its owner for nonprofit educational, scientific, literary,or charitable purposes; or
(2) Gratuitously madeavailable to an agency listed in subsection (c), below, other than the owner,and wholly and exclusively used by the possessor for nonprofit educational,scientific, literary, or charitable purposes.
(c) The followingagencies, when the other requirements of this section are met, may obtainproperty tax exemption under this section:
(1) A charitableassociation or institution,
(2) An historicalassociation or institution,
(3) A veterans'organization or association,
(4) A scientificassociation or institution,
(5) A literaryassociation or institution,
(6) A benevolentassociation or institution, or
(7) A nonprofitcommunity or neighborhood organization.
(d) Notwithstanding theexclusive‑use requirements of subsection (a), above, if part of aproperty that otherwise meets the subsection's requirements is used for apurpose that would require exemption if the entire property were so used, thevaluation of the part so used shall be exempted from taxation.
(e) The fact that abuilding or facility is incidentally available to and patronized by the generalpublic, so long as there is no material amount of business or patronage withthe general public, shall not defeat the exemption granted by this section.
(f) Within the meaningof this section:
(1) An educationalpurpose is one that has as its objective the education or instruction of humanbeings; it comprehends the transmission of information and the training ordevelopment of the knowledge or skills of individual persons.
(2) A scientific purposeis one that yields knowledge systematically through research, experimentation,or other work done in one or more of the natural sciences.
(3) A literary purposeis one that pertains to letters or literature, especially writing, publishing,and the study of literature. It includes the literature of the stage and screenas well as the performance or exhibition of works based on literature.
(4) A charitable purposeis one that has humane and philanthropic objectives; it is an activity thatbenefits humanity or a significant rather than limited segment of the communitywithout expectation of pecuniary profit or reward. The humane treatment ofanimals is also a charitable purpose.
(5) A cultural purposeis one that is conducive to the enlightenment and refinement of taste acquiredthrough intellectual and aesthetic training, education, and discipline. (1973, c. 695, s. 4; 1995(Reg. Sess., 1996), c. 646, s. 15; 2005‑435, ss. 59(b), 59(c).)
§ 105‑278.7. Real andpersonal property used for educational, scientific, literary, or charitablepurposes.
(a) Buildings, the landthey actually occupy, and additional adjacent land necessary for the convenientuse of any such building shall be exempted from taxation if wholly owned by anagency listed in subsection (c), below, and if:
(1) Wholly andexclusively used by its owner for nonprofit educational, scientific, literary,or charitable purposes as defined in subsection (f), below; or
(2) Occupied gratuitouslyby an agency listed in subsection (c), below, other than the owner, and whollyand exclusively used by the occupant for nonprofit educational, scientific,literary, charitable, or cultural purposes.
(b) Personal propertyshall be exempted from taxation if wholly owned by an agency listed insubsection (c), below, and if:
(1) Wholly andexclusively used by its owner for nonprofit educational, scientific, literary,or charitable purposes; or
(2) Gratuitously madeavailable to an agency listed in subsection (c), below, other than the owner,and wholly and exclusively used by the possessor for nonprofit educational,scientific, literary, or charitable purposes.
(c) The followingagencies, when the other requirements of this section are met, may obtainproperty tax exemption under this section:
(1) A charitableassociation or institution,
(2) An historicalassociation or institution,
(3) A veterans'organization or association,
(4) A scientificassociation or institution,
(5) A literaryassociation or institution,
(6) A benevolentassociation or institution, or
(7) A nonprofitcommunity or neighborhood organization.
(d) Notwithstanding theexclusive‑use requirements of subsection (a), above, if part of aproperty that otherwise meets the subsection's requirements is used for apurpose that would require exemption if the entire property were so used, thevaluation of the part so used shall be exempted from taxation.
(e) The fact that abuilding or facility is incidentally available to and patronized by the generalpublic, so long as there is no material amount of business or patronage withthe general public, shall not defeat the exemption granted by this section.
(f) Within the meaningof this section:
(1) An educationalpurpose is one that has as its objective the education or instruction of humanbeings; it comprehends the transmission of information and the training ordevelopment of the knowledge or skills of individual persons.
(2) A scientific purposeis one that yields knowledge systematically through research, experimentation,or other work done in one or more of the natural sciences.
(3) A literary purposeis one that pertains to letters or literature, especially writing, publishing,and the study of literature. It includes the literature of the stage and screenas well as the performance or exhibition of works based on literature.
(4) A charitable purposeis one that has humane and philanthropic objectives; it is an activity thatbenefits humanity or a significant rather than limited segment of the communitywithout expectation of pecuniary profit or reward. The humane treatment ofanimals is also a charitable purpose.
(5) A cultural purposeis one that is conducive to the enlightenment and refinement of taste acquiredthrough intellectual and aesthetic training, education, and discipline. (1973, c. 695, s. 4; 1995(Reg. Sess., 1996), c. 646, s. 15; 2005‑435, ss. 59(b), 59(c).)
§ 105‑278.7. Real andpersonal property used for educational, scientific, literary, or charitablepurposes.
(a) Buildings, the landthey actually occupy, and additional adjacent land necessary for the convenientuse of any such building shall be exempted from taxation if wholly owned by anagency listed in subsection (c), below, and if:
(1) Wholly andexclusively used by its owner for nonprofit educational, scientific, literary,or charitable purposes as defined in subsection (f), below; or
(2) Occupied gratuitouslyby an agency listed in subsection (c), below, other than the owner, and whollyand exclusively used by the occupant for nonprofit educational, scientific,literary, charitable, or cultural purposes.
(b) Personal propertyshall be exempted from taxation if wholly owned by an agency listed insubsection (c), below, and if:
(1) Wholly andexclusively used by its owner for nonprofit educational, scientific, literary,or charitable purposes; or
(2) Gratuitously madeavailable to an agency listed in subsection (c), below, other than the owner,and wholly and exclusively used by the possessor for nonprofit educational,scientific, literary, or charitable purposes.
(c) The followingagencies, when the other requirements of this section are met, may obtainproperty tax exemption under this section:
(1) A charitableassociation or institution,
(2) An historicalassociation or institution,
(3) A veterans'organization or association,
(4) A scientificassociation or institution,
(5) A literaryassociation or institution,
(6) A benevolentassociation or institution, or
(7) A nonprofitcommunity or neighborhood organization.
(d) Notwithstanding theexclusive‑use requirements of subsection (a), above, if part of aproperty that otherwise meets the subsection's requirements is used for apurpose that would require exemption if the entire property were so used, thevaluation of the part so used shall be exempted from taxation.
(e) The fact that abuilding or facility is incidentally available to and patronized by the generalpublic, so long as there is no material amount of business or patronage withthe general public, shall not defeat the exemption granted by this section.
(f) Within the meaningof this section:
(1) An educationalpurpose is one that has as its objective the education or instruction of humanbeings; it comprehends the transmission of information and the training ordevelopment of the knowledge or skills of individual persons.
(2) A scientific purposeis one that yields knowledge systematically through research, experimentation,or other work done in one or more of the natural sciences.
(3) A literary purposeis one that pertains to letters or literature, especially writing, publishing,and the study of literature. It includes the literature of the stage and screenas well as the performance or exhibition of works based on literature.
(4) A charitable purposeis one that has humane and philanthropic objectives; it is an activity thatbenefits humanity or a significant rather than limited segment of the communitywithout expectation of pecuniary profit or reward. The humane treatment ofanimals is also a charitable purpose.
(5) A cultural purposeis one that is conducive to the enlightenment and refinement of taste acquiredthrough intellectual and aesthetic training, education, and discipline. (1973, c. 695, s. 4; 1995(Reg. Sess., 1996), c. 646, s. 15; 2005‑435, ss. 59(b), 59(c).)
