Section 24 What Is Civic?

• Library: Tax Law 2009

As a basis for exemption, not-for-profit organizations can
claim performance of civic functions. Section 144.030.2(20), RSMo Supp. 2007. Definitions of “civic” appear to be derived from the philosophy of Hugo Grotius, a seventeenth century Dutch jurist. For example, a civic entity is one that “embodies the idea of citizens of a community cooperating to promote the common good and general welfare of people of the community.” United States v. Pickwick Elec. Membership Corp., 158 F.2d 272 (6^th Cir. 1946). An organization is not “civic” when it is controlled by a single individual, Erie Endowment...