Federal Tax Research 10th Edition by Roby Sawyers,William Raabe,Gerald Whittenburg,Steven Gill

Exercise 58

A town in Vermont wants to charge property tax on a lot and building used by a not-for-profit organization as its administrative office. To be exempt from property taxes, the property must have the following characteristics:
• Be dedicated to public use.
• Have its primary use directly benefit a class of persons who are part of the public.
• Be owned and operated on a not-for-profit basis.
Does administrative use of the building meet the definition for the exemption