Untitled Texas Attorney General Opinion

.,. 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