Board of Equalization v. York Rite Bodies of Freemasonry of Savannah, A93A0710

• Decision Date: 01 June 1993
• Docket Number: No. A93A0710,A93A0710
• Citation: 209 Ga.App. 359,433 S.E.2d 299
• Parties: BOARD OF EQUALIZATION v. YORK RITE BODIES OF FREEMASONRY OF SAVANNAH et al.
• Court: Georgia Court of Appeals

Page 299

433 S.E.2d 299

209 Ga.App. 359

BOARD OF EQUALIZATION v. YORK RITE BODIES OF FREEMASONRY OF SAVANNAH et al.

No. A93A0710.

Court of Appeals of Georgia.

June 1, 1993.

Reconsideration Denied July 8, 1993.

Certiorari Denied Oct. 5, 1993.

Barrow, Sims, Morrow & Lee, R. Stephen Sims, Savannah, for appellant.

J. Walter Cowart, Gordon B. Smith, Savannah, for appellees.

JOHNSON, Judge.

The issue in this case is whether the properties of two Masonic organizations are entitled to exemption from ad valorem taxation under OCGA § 48-5-41(a)(4) as institutions of "purely public charity." In York Rite Bodies of Freemasonry, etc. v. Bd. of Equalization, 198 Ga.App. 147, 149(2), 401 S.E.2d 30 (1990), we held that the Masonic lodges in question are not entitled to such an exemption because they "are used as meeting places, and are not used for the actual charitable purposes for which the Masons were established. Also, the properties are used only by members of the respective lodges and are therefore not open to the 'public.' " The Supreme Court reversed that holding and remanded the case to the trial court for an evidentiary hearing to determine whether the lodges qualify for the exemption. York Rite Bodies of Freemasonry, etc. v. Bd. of Equalization, 261 Ga. 558, 408 S.E.2d 699 (1991). The Supreme Court set forth a test to be used in making that determination. "In determining whether property qualifies as an institution of 'purely public charity' as set forth in OCGA § 48-5-41(a)(4), three factors must be considered and must coexist. First, the owner must be an institution devoted entirely to charitable pursuits; second, the charitable pursuits of the owner must be for the benefit of the public; and third, the use of the property must be exclusively devoted to those charitable pursuits." York Rite, 261 Ga. at 558(2), 408 S.E.2d 699. On remand, the trial court applied the test enunciated by the Supreme Court and concluded that the properties are entitled to the exemption as institutions of purely public charity. The Board of Equalization appeals.

"[F]indings of trial courts in nonjury trials shall not be set aside unless clearly erroneous." (Citation and punctuation omitted.) Scott v. Purser Truck Sales, 198 Ga.App. 611, 612(1), 402 S.E.2d 354 (1991). Here, the trial court found that the Masons are an institution devoted entirely to charitable pursuits, that the charitable pursuits are for the benefit of the public and that the use of the lodges is exclusively devoted to those charitable pursuits. These findings are not supported by any evidence and are therefore clearly erroneous. There is ample evidence in the record to support a finding that the Masons devote a substantial amount of time and money to charitable pursuits which benefit the public. There is, however, no evidence that the Masons are devoted entirely to such pursuits or that the lodges in question are devoted exclusively to those pursuits. On the contrary, the evidence in the record shows that the Masonic organization devotes numerous resources to non-charitable pursuits which benefit only its members.

The record before this court shows that membership in the Masonic organization is limited to males who are at least 21 years old and who believe in one God. It also shows that one of the primary purposes of the Masonic organization is the improvement of its individual members through lectures and other programs held at their lodges. An exhibit in the record states that, in 1990, 58 percent of the Masons' philanthropic dollars were used to benefit the general public. The implication of that statistic is that the remaining 42 percent of the Masons' monetary donations were used for exclusive Masonic purposes and, in fact, the exhibit shows that 42 percent of the...