What the court didn't decide in Provena

Last month in its much-awaited Provena opinion, the Illinois Supreme Court held that a hospital that gives away less that one percent of its annual revenue on free patient care doesn't qualify for a charitable property tax exemption. But in his article in the most recent ISBA Tax Trends newsletter, Bill Seitz points out, among other things, what the court didn't decide. "A majority of the court did not agree on the portion of the plurality opinion that addressed charitable use -- what evidence supports a conclusion that the charitable services is sufficient to be considered the primary purpose of an institution," he wrote. "Since the discussion of charitable use did not command a majority of the court it is not binding under the doctrine of stare decisis." Read his summary of the opinion, and make plans to attend the Law Ed program on Provena May 6 in Chicago.