.,.
523
OFFICE OF THE ATK)RNEY OENRRAL OF TRXAS
AUSTIN
-C.WAMN
-- tP
\
w roeeirea four ember 10, 1940,
reQu*ating our opiaion 05
August so, 1910,
0. xouur, state
th Adminlstrlrtion, aa
General shall be scoured wtth referenoe to
the nOan-profit making, tax-exempt chareotsr of
the iIl6titUtiOA.'
"Tha appllOstion .Oi the Hookaday Ju510r
Collsge will be held In OUT illsa pending a
ruling by the Attorney Csneral~s Department
on the ellgiblllty of the lnstltutlon (ra
regards ltm non-profit making and tu-exempt
abraotar. T h o r 18
. lttaohod a .opr of tho
ahartor ?or t&la inrtitutlon.*
In aaswor to our Query as to whather tho Hookaday
Junior Collym, laao boI56 a part of the H0ekad8ysohool, 1s
a non-protlt Institution,w 8.~1only 8ay thnt it is lnoor-
porated a8 wash. Tho oorpomtr purpoao or said inrtltution
I8lp r a a *r dls rollon~
'kid aarporatlon 18 aon-pawit and
lloomuayna~~In Its na tu r l i,
stm)lIshod for
lduoatloaal and lltormrr purpose0 nnd has no
oapltal 8to.k."
I. 4at.mlnl~ whothor or aot prop.rty uawl ror
sohoal purpomos Im ax-t from taxmtlon, WI rrfer to Artlola
Tl50, Vunon~a Annotated CIrIl Statutes, whloh reads, In
put, as foUow8:
%I. iollodng proparty shall be lxmmpt
from tuatlon, to-tit1 ill pub110 oollogos
. and all muoh buIldlogo used lxolurlte~~
&ii ouad by prosoar or seroa3atlono or por-
roarwsohool purposas; . . ... (Bnphamls
ourm).
Ii tha builaiaaa ooarprlslng
thm Hookaday Junior
Colle60 a r eua a d
lxoluslr~l~ a56 ouod by persons or assoola-
tU;;i,;; porsonr r lonooi porpo~ey are axapt in#
uhathw"~his Is true pro8oBt8 a faot pwstiea
whSoh wa’are unable to am-or.
you sro hutbar aaria that la opl5loa NO. O-lb41
this departmeat ruled that the lxomptlon sot out in Arti
7160, supra, 4008 not apply to por8onal proprrtr.
lnolomr a oopr OS that oplnlon ubloh monbin~ a
'(I*
0ltatSoa of pertinent lutborltl.8.
Your8 vary truly
A8818taat