What qualifies as an institution of Purely Public Charity?

The institution must be a nonprofit, public charity.  Private charity does not qualify.  Purely public charity is described as whatever is done or given gratuitously in relief of public burdens or for the advancement of public good.  Where the public is the beneficiary,

What qualifies as an Institution of Religion?

Under Section 170 of the Kentucky Constitution, “…..real property owned and occupied by, and personal property both tangible and intangible owned by, institutions of religion; …” is exempt.


Vacant land owned by a church held for future expansion is not considered occupied by the church and therefore is not exempt.