ILCS » Chapter 35 · Act 200
Illinois Compiled Statutes

35 ILCS 200/15-65 (2026)

Charitable purposes

✓ current as of May 2026
Find cases: SyfertCases citing this section IL-ILGAilga.gov JustiaChapter on Justia CornellLII Search CasesGoogle Scholar
(35 ILCS 200/15-65)
    Sec. 15-65. Charitable purposes. All property of the following is exempt when actually and exclusively used for charitable or beneficent purposes, and not leased or otherwise used with a view to profit:
        (a) Institutions of public charity.
        (b) Beneficent and charitable organizations
    
incorporated in any state of the United States, including organizations whose owner, and no other person, uses the property exclusively for the distribution, sale, or resale of donated goods and related activities and uses all the income from those activities to support the charitable, religious or beneficent activities of the owner, whether or not such activities occur on the property.
        (c) Old people's homes, facilities for persons with a
    
developmental disability, and not-for-profit organizations providing services or facilities related to the goals of educational, social and physical development, if, upon making application for the exemption, the applicant provides affirmative evidence that the home or facility or organization is an exempt organization under paragraph (3) of Section 501(c) of the Internal Revenue Code or its successor, and either: (i) the bylaws of the home or facility or not-for-profit organization provide for a waiver or reduction, based on an individual's ability to pay, of any entrance fee, assignment of assets, or fee for services, or (ii) the home or facility is qualified, built or financed under Section 202 of the National Housing Act of 1959, as amended.
        An applicant that has been granted an exemption under
    
this subsection on the basis that its bylaws provide for a waiver or reduction, based on an individual's ability to pay, of any entrance fee, assignment of assets, or fee for services may be periodically reviewed by the Department to determine if the waiver or reduction was a past policy or is a current policy. The Department may revoke the exemption if it finds that the policy for waiver or reduction is no longer current.
        If a not-for-profit organization leases property that
    
is otherwise exempt under this subsection to an organization that conducts an activity on the leased premises that would entitle the lessee to an exemption from real estate taxes if the lessee were the owner of the property, then the leased property is exempt.
        (d) Not-for-profit health maintenance organizations
    
certified by the Director of the Illinois Department of Insurance under the Health Maintenance Organization Act, including any health maintenance organization that provides services to members at prepaid rates approved by the Illinois Department of Insurance if the membership of the organization is sufficiently large or of indefinite classes so that the community is benefited by its operation. No exemption shall apply to any hospital or health maintenance organization which has been adjudicated by a court of competent jurisdiction to have denied admission to any person because of race, color, creed, sex or national origin.
        (e) All free public libraries.
        (f) Historical societies.
    Property otherwise qualifying for an exemption under this Section shall not lose its exemption because the legal title is held (i) by an entity that is organized solely to hold that title and that qualifies under paragraph (2) of Section 501(c) of the Internal Revenue Code or its successor, whether or not that entity receives rent from the charitable organization for the repair and maintenance of the property, (ii) by an entity that is organized as a partnership or limited liability company, in which the charitable organization, or an affiliate or subsidiary of the charitable organization, is a general partner of the partnership or managing member of the limited liability company, for the purposes of owning and operating a residential rental property that has received an allocation of Low Income Housing Tax Credits for 100% of the dwelling units under Section 42 of the Internal Revenue Code of 1986, as amended, or (iii) for any assessment year including and subsequent to January 1, 1996 for which an application for exemption has been filed and a decision on which has not become final and nonappealable, by a limited liability company organized under the Limited Liability Company Act provided that (A) the limited liability company's sole member or members, as that term is used in Section 1-5 of the Limited Liability Company Act, are the institutions of public charity that actually and exclusively use the property for charitable and beneficent purposes; and (B) the limited liability company does not lease the property or otherwise use it with a view to profit.
(Source: P.A. 103-954, eff. 8-9-24.)

    
Notes of Decisions
Cited in 28 cases (3 in the last 5 years), 1997–2026 · leading case: Provena Covenant Med. Ctr. v. Dep't of Revenue, 925 N.E.2d 1131 (Ill. 2010).
Sort: Relevance Newest Treatment
Provena Covenant Med. Ctr. v. Dep't of Revenue, 925 N.E.2d 1131 (Ill. 2010). · cites it 8× “The central issue in this case is whether Provena Hospitals established that it was entitled to a charitable exemption under section 15-65 of the Property Tax Code (35 ILCS 200/15-65 (West 2002)) for the 2002 tax year for various parcels of real estate it owns in Urbana.”
The Carle Found. v. Cunningham Twp., 2016 IL App (4th) 140795 (Ill. App. Ct. 2016). · cites it 4× “June 14, 2012)), or, alternatively, if section 15-86 is inapplicable, the “legal criteria” are to be found in an older provision of the Code, section 15-65 (35 ILCS 200/15-65 (West 2014)). ¶ 31 The third category would consist of count II, which seeks a declaratory judgment…”
The Carle Found. v. Dep't of Revenue, 2023 IL App (4th) 200121 (Ill. App. Ct. 2023). · cites it 3× “Plaintiff’s Lawsuit ¶ 17 In December 2007, plaintiff filed an action in the circuit court of Cook County against the Department and various local governmental entities pursuant to section 23- 25(e) seeking a declaratory judgment that, under section 15-65 (35 ILCS 200/15-65 (West…”
Franciscan Communities v. Hamer, 2012 IL App (2d) 110431 (Ill. App. Ct. 2012). “” 35 ILCS 200/15-65 (West 2006). Property satisfies the exclusive-use requirement of the property tax exemption statutes if it is used primarily for the exempted purpose.”
Oswald v. Hamer, 2018 IL 122203 (Ill. 2018). “Section 15-65 of the Property Tax Code requires not only that the property be "actually and *634 *189 exclusively used for charitable or beneficent purposes, and not leased or otherwise used with a view to profit," but also that the property be owned by "[i]nstitutions of public…”
Oswald v. Hamer, 2018 IL 122203 (Ill. 2019). “Section 15-65 of the Property Tax Code requires not only that the property be “actually and exclusively used for charitable or beneficent purposes, and not leased or otherwise used with a view to profit,” but also that the property be owned by “[i]nstitutions of public charity,”…”
The Carle Found. v. Cunningham Twp., 2017 IL 120427 (Ill. 2017). “Prior to 2004, the four parcels were deemed exempt from taxation under section 15-65(a) of the Code ( 35 ILCS 200/15-65(a) (West 2002)) on the grounds that plaintiff's use of them was for charitable purposes.”
The Carle Found. v. Cunningham Twp., 2016 IL App (4th) 140795 (Ill. App. Ct. 2016). · cites it 4× “June 14, 2012)); or, alternatively, if section 15-86 is inapplicable, the "legal criteria" are to be found in an older provision of the Code, section 15-65 (35 ILCS 200/15-65 (West 2014)). ¶ 31 The third category would consist of count II, which seeks a declaratory judgment…”
Alivio Med. Ctr. v. ILLINOIS DEPT. OF REV., 702 N.E.2d 189 (Ill. App. Ct. 1998). “Alivio asserts that the property owned and operated by it is entitled to an exemption from real estate taxes for the 1993 assessment year under article IX, section 6 of the Illinois Constitution (Ill.”
Am. Academy of Pediatrics v. Dep't of Revenue, 2023 IL App (2d) 210718 (Ill. App. Ct. 2023). · cites it 2× “35 ILCS 200/15-65 (West 2020). Further, section 15- 65(a) requires that the property be owned by, as relevant here, an “[i]nstitution[ ] of public charity.”
Oswald v. Hamer, 2016 IL App (1st) 152691 (Ill. App. Ct. 2016). · cites it 3× “” 35 ILCS 200/15-65(a) (West 2002). With two justices recusing, the majority of the court concluded that the hospital failed to establish by clear and convincing evidence that it satisfied the requirements for the statutory charitable institution exemption.”
Midwest Palliative Hospice & Care Ctr. v. Beard, 2019 IL App (1st) 181321 (Ill. App. Ct. 2019). “35 ILCS 200/15-65 (West 2016). The Property Tax Code exempts property from taxation when the property is "actually and exclusively used for charitable or beneficent purposes, and not leased or otherwise used with a view to profit.”
Show all 28 citing cases →
— 35 ILCS 200/15-65(a) — 13 cases
Provena Covenant Med. Ctr. v. Dep't of Revenue, 925 N.E.2d 1131 (Ill. 2010). “The central issue in this case is whether Provena Hospitals established that it was entitled to a charitable exemption under section 15-65 of the Property Tax Code (35 ILCS 200/15-65 (West 2002)) for the 2002 tax year for various parcels of real estate it owns in Urbana.”
The Carle Found. v. Cunningham Twp., 2017 IL 120427 (Ill. 2017). “Prior to 2004, the four parcels were deemed exempt from taxation under section 15-65(a) of the Code ( 35 ILCS 200/15-65(a) (West 2002)) on the grounds that plaintiff's use of them was for charitable purposes.”
The Carle Found. v. Cunningham Twp., 2016 IL App (4th) 140795 (Ill. App. Ct. 2016). “June 14, 2012)), or, alternatively, if section 15-86 is inapplicable, the “legal criteria” are to be found in an older provision of the Code, section 15-65 (35 ILCS 200/15-65 (West 2014)). ¶ 31 The third category would consist of count II, which seeks a declaratory judgment…”
The Carle Found. v. Cunningham Twp., 2016 IL App (4th) 140795 (Ill. App. Ct. 2016). “June 14, 2012)); or, alternatively, if section 15-86 is inapplicable, the "legal criteria" are to be found in an older provision of the Code, section 15-65 (35 ILCS 200/15-65 (West 2014)). ¶ 31 The third category would consist of count II, which seeks a declaratory judgment…”
The Carle Found. v. Dep't of Revenue, 2023 IL App (4th) 200121 (Ill. App. Ct. 2023). “Plaintiff’s Lawsuit ¶ 17 In December 2007, plaintiff filed an action in the circuit court of Cook County against the Department and various local governmental entities pursuant to section 23- 25(e) seeking a declaratory judgment that, under section 15-65 (35 ILCS 200/15-65 (West…”
— 35 ILCS 200/15-65(b) — 1 case
Nw. Surburban Fellowship v. Dept. of Revenue (Ill. App. Ct. 1998).
— 35 ILCS 200/15-65(c) — 3 cases
Oswald v. Hamer, 2016 IL App (1st) 152691 (Ill. App. Ct. 2016). “” 35 ILCS 200/15-65(a) (West 2002). With two justices recusing, the majority of the court concluded that the hospital failed to establish by clear and convincing evidence that it satisfied the requirements for the statutory charitable institution exemption.”
Meridian Vill. Ass'n v. Hamer, 2014 IL App (5th) 130078 (Ill. App. Ct. 2014).
Eden Ret. Ctr., Inc. v. Dep't of Revenue Originally filed as Rule 23 Order 12/15/03 Motion to publish granted 1/21/04 Opinion text corrected 2/26/04 (Ill. App. Ct. 2004).
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.