Tech. Adv. Memo. 201151028 (Sept. 23, 2011)

(private foundation entitled to maintain exempt status upon construction and maintenance of recreational path limited to residents of municipality on island that had only one paved road; path provided safe access for pedestrians and bicyclists to portions of island that were private and benefited general public).

CALT does not provide legal advice. Any information provided on this website is not intended to be a substitute for legal services from a competent professional. CALT's work is supported by fee-based seminars and generous private gifts. Any opinions, findings, conclusions or recommendations expressed in the material contained on this website do not necessarily reflect the views of Iowa State University.

RSS​ Facebook Twitter