Illinois Department of Revenue Decision Regarding Property Tax Exemptions Requested by Three Non-Profit Hospitals
August 16, 2011 On August 16, 2011, the Illinois Department of Revenue denied the property tax-exemption applications of three non-profit hospitals. In this group of preliminary rulings, the Department of Revenue said Northwestern Memorial Hospital's Prentice Women's Hospital, Edward Hospital, and Decatur Memorial Hospital did not merit a property tax exemption because they did not operate as charities. To determine if a non-profit organization qualifies as a charity and if the property in question is used exclusively for charitable purposes, the Illinois Department of Revenue considers whether the non-profit organization has the following five . . .
