The Commonwealth Court held that Wayne County could not apply Pennsylvania’s charitable-exemption tests parcel by parcel to the Salvation Army’s integrated 1,200-acre camp and retreat facility.
The Commonwealth Court held that nonprofit, member-owned golf clubs are not “businesses” subject to a local business privilege tax on membership dues and assessments, because the clubs do not operate for profit and their members do not receive commercially taxable “services” — rejecting Radnor Township’s reliance on Fish v. Township of Lower Merion.
Appellate Division affirms $4.3 million judgment and ten-year bar against former NRA executive Wayne LaPierre for breach of fiduciary duty, rejecting business judgment rule defense.