ÿWPC&3 ª±´)ï²Ò€Òj½]ÖÏ.~‰í‘TGÛ27}zòj£¹«äoù(…Ò Ùߣ¦ä ElJoÿv¸¾ãZ6ä ‰ç'7¥Ç!µñ×K‰ü+ûºeñZ"̪t´DÈ&A¾®Í‘ðrž‚ÌŒP’UÆvg™\¨g‰UŒ¬_6Ñ'’"¯L€ÊBª·¤›ëse¼u`mϡ甎#4CÞ‹övzÌÅYÄ—SiÖMIÃØœÏHHGiO!K©õÉVí-8в¾îTeÖ‰„ @Ë8\Ã|Fºînr•Ihœ@5ì¤ê?ñò£îJi:ó§@±gCÐ'<ÉÔo\?@ABCDEdFvG‰=q)ê:i¢Ø+003|xG$ÿÿ35;AGOW_e11.a.i.(1)(a)(i)1.a.(ÿÿ$òòÚ  ÚÚ  Úóó Ý ƒ!ÝÝ  ݛԇXD%XXXÔÓB.°°` ¸ hÀpÈ xÐ (#°œXBÓòòà  àò…òÚ  Ú1Ú  Úó…óóóÔ‡Š°Ø‹XXD%ÔMd.€Code€(1986,€1994€Repl.€Vol.,€2000€Supp.)€ðð€7„202€(b)(1)€of€the€Tax„Ð ° ÐProperty€Article€provides,€in€pertinent€part:ÌÔ#†XD%X‹Š°Ø«#ÔÓ XÓÓ XÓÓB.` ¸ hÀpÈ xÐ (#°°XBÓð ðÔ‡Š°Ø‹XXD%Ô(b)(1)€Except€as€provided€in€subsection€(c)€of€this€section,€property€is€notÐ ° Ðsubject€to€property€tax€if€the€property:ÌÓ °XÓÓ °XÓÓB+` ` ¸ hÀpÈ xÐ (#ŒXBÓÓ PûÓà  àà ` àð ð(i)€is€necessary€for€and€actually€used€exclusively€for€aÏcharitable€or€educational€purpose€to€promote€the€generalÏwelfare€of€the€people€of€the€State,€including€an€activity€or€anÏathletic€program€of€an€educational€institution;€€andÌà  àà ` àð ð(ii)€is€owned€by:ÌÓ °ÓÓ °ÓÓ?+¸ ` ¸ hÀpÈ xÐ (#` ŒX?ÓÓ øøPûÓà  àà ` àà ¸ àð ð1.€a€nonprofit€hospital;ÌÓ ßmÓà  àà ` àà ¸ àð ð2.€a€nonprofit€charitable,€fraternal,€educational,€Ï€€€€€€or€literary€organization€.€.€.€.ððÔ#†XD%X‹Š°ØÜ#ÔÐ °  ÐÓ ÓÓ ÓÓB.°°` ¸ hÀpÈ xÐ (#¸ ŒXBÓÓ øøÓ ‹Ý ƒ!ÝÝ  ݛԇXD%XXXÔÓB.°°` ¸ hÀpÈ xÐ (#°œXBÓÓ ßmÓòòà  àò…òÚ  Ú2Ú  Úó…óóóÔ‡Š°Ø‹XXD%ÔÓ ffßmÓ€According€to€Group€Health,€ð ð(1)€it€provide[d]€health€care€to€50,000-60,000Ð ° ÐMaryland€residents;€€(2)€it€provide[d]€individuals€and€employees€with€a€means€to€obtainÏcomprehensive€health€care€while€simultaneously€curbing€costs;€€(3)€it€benefit[ed]€allÏMaryland€residents€by€exerting€substantial€downward€pressure€on€the€costs€of€healthÏcare;€€and€(4)€it€benefit[ed]€Maryland€residents€through€its€various€professional,Ïeducational,€and€emergency€programs.ðð€€òòSupervisor€of€Assessments€v.€Group€HealthÐ °  ТAssððn£,€Inc.óó,€308€Md.€151,€154,€517€A.2d€1076,€1077€(1986).€€€Ô#†XD%X‹Š°Ø½#ÔÓ ßmffÓ ¿Ý ƒ!ÝÝ  ݛԇXD%XXXÔÓB.°°` ¸ hÀpÈ xÐ (#°œXBÓòòÓ XÓÓ XÓò…òÚ  Ú3Ú  Úó…óóóÔ‡Š°Ø‹XXD%Ô€The€Supervisor,€on€the€other€hand,€offered€evidence€intended€to€proveÐ ° Ðthat€Group€Health€was€nothing€more€than€a€cooperative€organizationÏproviding€services€to€its€members,€including€that€it€was€supported€almostÏexclusively€by€membership€charges,€not€donations,€and€that€it€does€notÏbenefit€any€nonmembers,€even€those€who€are€indigent€or€infirm.€€òòSeeóóÐ ° ÐòòGroup€Healthóó,€308€Md.€at€154,€517€A.2d€at€1077.Ô#†XD%X‹Š°Ø»#Ô hÝ ƒ!ÝÝ  ݛԇXD%XXXÔÓB.°°` ¸ hÀpÈ xÐ (#°œXBÓÓ ßmÓòòÓ XÓÓ XÓò…òÓ  ÓÚ  Ú4Ú  Ú€ó…óóóÔ‡Š°Ø‹XXD%ÔÓ ffßmÓWhen€òòGroup€Healthóó€was€decided,€the€applicable€statute€in€effect€wasÐ ° ÐMaryland€Code€(1957,€1980€Repl.€Vol.),€Art.€81,€ðð€9(e)(2),€which€exemptedÏproperty€owned€by€Ìà0 ` àð ðany€nonprofit€charitable,€fraternal€or€sororal,€benevolent,€educational,Ïor€literary€institutions€or€organizations€.€.€.€when€any€of€such€propertyÏdescribed€above€is€actually€used€exclusively€for€and€necessary€forÏcharitable,€benevolent,€or€educational€purposes€.€.€.€in€the€promotion€ofÏthe€general€public€welfare€of€the€people€of€the€State.ððÔ#†XD%X‹Š°ØÚ#ÔÓ ßmffÓ ¹Ý ƒ!ÝÝ  ݛԇXD%XXXÔÓB.°°` ¸ hÀpÈ xÐ (#°œXBÓòòà  àÌò…òÓ  Óà  à€Ú  Ú5Ú  Ú€€ó…óóóÔ‡Š°Ø‹XXD%ÔThe€Court€stated:Ð >Ž ÐÓ XÓÓ XÓÓH4X°` ¸ hÀpÈ xÐ (#°°XHÓð ðMaryland€Code€(1957,€1980€Repl.Vol.,€1986€Cum.€Supp.),€Art.€81,€ðð€229(o),Ïprovides€that€on€appeal€ðð[¢t]he£€circuit€court€shall€affirm€the€Tax€Court€order€ifÏit€is€not€erroneous€as€a€matter€of€law€and€if€it€is€supported€by€substantialÏevidence€appearing€in€the€record.ðð€€When€this€Court€reviews€a€Tax€CourtÏdecision,€the€narrow€scope€of€review€set€forth€in€ðð€229(o)€is€equallyÏapplicable.€€€òòSee,€e.g.óó,€òòRamsay,€Scarlett€&€Co.€v.€Comptrolleróó,€302€Md.€825,Ð > Ž  Ð834,€490€A.2d€1296,€1303€(1985);€€òòComptroller€v.€Haskinóó,€298€Md.€681,Ð ° Ð689-90,€472€A.2d€70,€76-77€(1984);€€òòComptroller€v.€Diebold,€Inc.óó,€279€Md.Ð ° Ð401,€407,€369€A.2d€77,€81€(1977).ðð€€ÌÓÓÓ XÓÓ XÓÓB.°°` ¸ hÀpÈ xÐ (#XBÓÌÓ  ÓÓ XÓÓ XÓThe€standard€of€review€still€obtains.€€òòSeeóó€òòRead€v.€Supervisoróó,€354€Md.€383,Ð ° Ð731€A.2d€868€(1999);€òòRoach€v.€Comptrolleróó,€327€Md.€438,€610€A.2d€754Ð °  Ð(1992);€òòFriends€School€v.€Supervisoróó,€314€Md.€194,€550€A.2d€657€(1988).€Ð °  ÐHowever,€Art.€81,€ðð€229(o)€has€been€replaced€with€Maryland€Code€(1988,Ï1997€Repl.€Vol.),€ðð€13„532(a)€of€the€Tax„General€Article.€€€Section€13„532Ïprovides€that€the€final€order€of€the€Tax€Court€is€subject€to€judicial€review€asÏprovided€in€ðððð€10„222€and€10„223€of€the€State€Government€Article,€governingÏthe€standard€of€review€for€decisions€of€administrative€agencies.ÌÌÔ#†XD%X‹Š°ØÇ#Ô  Ý ƒ!ÝÝ  ݛԇXD%XXXÔÓB.°°` ¸ hÀpÈ xÐ (#°œXBÓòòà  àò…òÚ  Ú6Ú  Úó…óóóÔ‡Š°Ø‹XXD%Ô€€Appelleeððs€stated€mission€is:Ð ' ÐÓ XÓÓ XÓÓ  ÓÓE1X°` ¸ hÀpÈ xÐ (#°°XEÓð ðTo€promote€and€provide€high€quality€mental€health€services€to€people€of€allÏages€who€are€acutely€or€chronologically€ill,€physically€handicapped,Ïchemically€dependent€or€in€crisis,€and€to€children€and€adolescents€withÏemotional€or€behavioral€difficulties.€€It€is€further€the€mission€of€the€Center€toÏprovide€leadership€in€educating€the€public€to€understand€mental€illness;€toÏpublicize€and€encourage€the€use€of€preventive€mental€health€services;€toÏfacilities€significant€community€involvement€in€the€planning€utilization,€andÏevaluation€of€mental€health€services;€and€to€solicit€comprehensive€public€andÏprivate€financial€support€for€mental€health€services.ððÌÓ XÓÓ XÓÓB.°°` ¸ hÀpÈ xÐ (#XŽXBÓÌà  àServices€offered€by€the€North€Baltimore€Center€include:ÌÓ XÓÓE1X°` ¸ hÀpÈ xÐ (#°°XEÓð ð(1)€Intake/Evaluation€Services:€The€focus€of€the€initial€psychiatric€evaluation€is€toÏprovide€quality€psychiatric€assessment€and€intervention€as€expeditiously€as€possible.ÌÓ XÓÓB.°°` ¸ hÀpÈ xÐ (#XŽXBÓà  àÌà  àð ð(2)€Adult/Geriatric€Program:€Serves€clients€18€years€of€age€and€older,€addressing€the€Ï€€€€€€€€€€à  à€unique€needs€of€person€with€acute€or€chronic€mental€illness.Ð ' ÐÓ XÓÓE1X°` ¸ hÀpÈ xÐ (#°°XEÓÌð ð(3)€Child€and€Adolescent€Program:€A€satellite€program€at€Booker€T.€WashingtonÏMiddle€School,€Project€SUCCEED,€provides€mental€health€services€to€students€whoÏare€enrolled€in€school.€ÌÌÓ XÓÓE1°,°` ¸ hÀpÈ xÐ (#XŽXEÓà0  àð ð(4)€Psychiatric€Rehabilitation€Program:€Provides€transitional€and€continuingÏrehabilitation€services€for€adults€with€serious€and€persistent€mental€illness.€ÏRehabilitation€services€focus€on€assisting€such€persons€in€developing€the€skills€andÏsupports€necessary€for€successful€living€in€the€community.ðð€Ð (#(# Ðà  àÌÔ#†XD%X‹Š°Ø«#ÔÓ  ÓÓE.°°` ¸ hÀpÈ xÐ (#°,°XEÓ ,Ý ƒ!ÝÝ  ݛԇXD%XXXÔÓB.°°` ¸ hÀpÈ xÐ (#°œXBÓòòà  àò…òÚ  Ú7Ú  Ú€€€ó…óóóÔ‡Š°Ø‹XXD%ÔThe€Tax€Court€stated€that€ð ðcommon€sense€tells€me€that€it€would€be€absurd€forÐ ' Ðthis€Court€to€conclude,€under€the€circumstances€that€exist€in€this€case,€that€the€exemptionÏshould€not€be€granted.ðð€€€Among€the€reasons€the€court€gave€for€that€common€senseÏreaction€was€€that€NBC€should€not€pay€either€state€or€local€property€tax€because€it€wasÏentirely€funded€by€the€State,€and€Baltimore€City€would€get€a€ð ðwindfall,ðð€that€ð ð[i]t€simplyÏis€absolutely€stupid€to€turn€around€and€have€the€state€transferring€money€from€one€pocketÏto€another.ðð€€€Ô#†XD%X‹Š°Ø®#Ô ÞÝ ƒ!ÝÝ  ݛԇXD%XXXÔÓB.°°` ¸ hÀpÈ xÐ (#°œXBÓòòà  àò…òÚ  Ú8Ú  Úó…óóóÔ‡Š°Ø‹XXD%ÔThe€SDAT€also€maintains€that€not€only€must€each€of€the€four€factors€of€the€òòGroupÐ ' ÐHealthóó€test€be€considered,€but€each€must€be€met€before€an€organization€may€qualify€for€aÐ ' Ðcharitable€exemption.€€€€Ô#†XD%X‹Š°Ø«#Ô nÝ ƒ!ÝÝ  ݛԇXD%XXXÔÓB.°°` ¸ hÀpÈ xÐ (#°œXBÓòòÓ  Óà  àò…òÚ  Ú9Ú  Ú€ó…óóóÔ‡Š°Ø‹XXD%ÔSection€€406,€in€pertinent€part,€provides:Ð ' ÐÓ XÓÓ XÓ€€ð ðNo€tax€shall€be€levied€or€collected€.€.€.€(1)€Upon€the€gross€receipts€derivedÏfrom€the€amounts€charged€for€admissions€or€refreshments,€service€andÏmerchandise€when€such€gross€receipts€are€devoted€exclusively€to€charitable,Ïreligious€or€educational€purposes€.€.€.€.ððÌÓ XÓÓ X$ÓÓ€ÓÌ€à0  àArticle€81,€ðð€406€has€been€¢recodified£€as€Md.€Code€(1988,€1997€Repl.€Vol.,€2000Ð '  ÐSupp.)€ðð€4„103€of€the€Tax„General€Article.€€€Ð (#(# Ѐ€€€€€€€à  à€Ô#†XD%X‹Š°Ø¸#ÔÿU‹ÿÀÀÀ(3¯$§§Ý ƒ!ÝÝ  Ý Ñ ' Ñ  Ñ  Ñ Ñ ° ÑÑ  Ñ Ñ û Ñ ØØ dÝ ƒ!ÝÝ  ݛԇŠP‡‹XXÔÑ8€ÄsXXdìdÈ8ÑÑ  ÑÑ€#ÑÑ€¯jÑò òÑ€OHÑñEñÑ€P¨ÑñEññFñÑ€ +ÑñFñ¢HEADNOTE£ó óÐ ° ÐÌTAXATION€„€CHARITABLE€EXEMPTION„€A€nonprofit€corporation,€almost€entirelyÏsupported€by€government€funds,€and€primarily€providing€outpatient€mental€healthÏservices€to€indigent€members€of€the€community,€is€eligible€for€a€charitable€exemptionÏunder€Md.€Code€(1986,€1994€Repl.€Vol.,€2000€Supp.)€ðð€7„202€(b)(1)€of€the€Tax„PropertyÏArticle.ÌÌÌÌÌÌÌÌÌÌÌÌÌÌÌÌÌÌÌÌÌÌÌÌÌÌÌÌÌÌÌÌÌÌÌÐ °-)) ÐÑ#Ñâ âѰ°ÑÑ  Ñâ âÑ  ÑÑ#Ñâ âѰ°ÑÑ  Ñâ âÑ  ÑÔ#†XÄsX‹ŠP‡#ÔÔ‡ŠP‡‹XXÄsÔѰÑÓB.°°` ¸ hÀpÈ xÐ (#°œXBÓÓC€ ÿÿ$#CÓÔ‡Šæê‹‹ŠP‡ÔCircuit€Court€for€Baltimore€CityÐ ° ÐCase€No.€98196119/¢CC6186£Ð ¶ ÐÒÀ°ÒÓC€ ÿÿ$$ CÓÓ  ÓÓB.ÀÀpÈ xÐ (#(#(#(#ˆ,à.81°°XBÓòòIN€THE€COURT€OF€APPEALS€OFóóÐ ¼  ÐòòMARYLANDóóÐ Â ÐÌNo.€15Ì€€€Ì€September€Term,€2000Ìòò€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€Ð à 0 ÐóóÌÌSTATE€DEPARTMENT€OF€ASSESSMENT€ÌAND€TAXATIONÌÌv.ÌÌNORTH€BALTIMORE€CENTER,€INC.ÌÌòò€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€óóÐ l ÐÌÓ  ÓÓ ÓÓ 8Óñ@ñ€ñ@ñBell,€C.J.Ìñ?ñ€ñ?ññ?ñ¢ñ?ñ¢Eldridge£ñ?ñ£ñ?ñÌñ>ñ*Rñ>ññ>ñ¢ñ>ñodowskyñ>ñ£ñ>ñ€ÌñAñ€ñAñRakerÌñBñ€ñBññBñ¢ñBñWilnerñBñ£ñBñÌñCñ€ñCññCñ¢ñCñ¢Cathell£ñCñ£ñCñÌñDñ€ñDññDñ¢ñDñ¢Harrell£ñDñ£ñDñÌÓ€ÓÓ 8šÓÓ ŒÓÌ€€€€€€€€€€€€€€€€JJ.Ìòò€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€óóÐ ^"® ÐOpinion€by€Bell,€C.J.Ìòò€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€óóÐ j$º ÐÓ  Óà  àFILED:ñGñ€€€November€17,€2000ñGñÌ*Rodowsky,€J.,€now€retired,€participated€in€theÏhearing€and€conference€of€this€case€while€anÏactive€member€of€this€Court;€after€being€recalledÏpursuant€to€the€Constitution,€Article€IV,€SectionÏ¢3A£,€he€also€participated€in€the€decision€andÏadoption€of€this€opinion.ÌÐ š,ê'' ÐÑP¨Ñâ âÑ  Ñâ âÑ  ÑÌÑP¨Ñâ âÑ  Ñâ âÑ  ÑÌÒ°ÀÒÓC€ ÿÿ$$ CÓÓN.°°` ¸ hÀpÈ xÐ (#ÀÀ‡X(#‚ˆ,‚XNÓÓÓà  àThis€case€presents€the€issue€of€whether€a€nonprofit€corporation,€almost€entirelyÏsupported€by€government€funds,€and€primarily€providing€outpatient€mental€health€servicesÏto€indigent€members€of€the€community,€is€eligible€for€a€charitable€exemption€under€Md.ÏCode€(1986,€1994€Repl.€Vol.,€2000€Supp.)€ðð€7„202€(b)(1)€of€the€Tax„Property€Article.ÑÈÑ׃×Ý ƒ ÿÿÝòòÚ  Ú1Ú  ÚóóÝ  Ý×  ×€€AÐ °  Ðsimilar€issue€was€decided€by€this€Court€in€€òòSupervisor€of€Assessments€v.€Group€HealthÐ °  ТAssððn£,€Inc.óó,€308€Md.€151,€517€A.2d€1076€(1986).€€€In€fact,€the€parties€maintain€that€theÐ °  Ðdecision€in€that€case€controls€the€decision€in€this€one.€€Consequently,€we€will€revisit€that€caseÏbefore€further€considering€the€facts€of€the€case€sub€judice.€€Ìà  àGroup€Health,€a€nonprofit€HMO€exempt€from€federal€income€tax€under€ðð€501(c)(3)Ïof€the€Internal€Revenue€Code,€operated€seven€health€centers€in€the€Washington,€D.C.Ïmetropolitan€area,€providing€in€each€health€services€to€its€members€on€a€prepaid€basis.ÏMembership€could€be€acquired€in€two€ways,€€either€through€a€group€employment€plan€or€onÏan€individual€basis,€and€at€a€membership€cost€ranging€from€$66.00€per€month€to€$218.80€perÐ ° ÐÑ +Ñâ  âØØâ  âÑ  Ñmonth,€depending€on€the€type€of€coverage€provided.€€Besides€providing€general€health€careÏservices,€Group€Health€maintained€a€Special€Assistance€Fund€to€assist€its€€members€whoÏwere€unable,€due€to€some€unusual€financial€difficulty,€€to€continue€paying€membership€costs.€ÏIt€also€conducted€educational€programs€on€various€health€topics,€participated€in€internshipÏprograms€with€area€medical€schools,€and€operated€a€Minor€Injury€Unit,€providing€€treatmentÏto€both€members€and€nonmembers,€in€downtown€Washington,€D.C.€€While€the€educationalÏprograms€were€open€to€members€and€nonmembers,€Group€Health€members€were€givenÏpreference€if€space€was€limited€and€the€programs€were€advertised€by€posting€brochures€inÏits€facilities.€Ìà  àGroup€Health€sought€a€property€tax€exemption€for€its€Rockville€facility€on€the€basisÏthat€it€was€a€charitable€organization.€€When€the€exemption€was€denied€by€both€theÏSupervisor€of€Assessments€of€Montgomery€County€(ð ðSupervisorðð)€and€the€Property€TaxÏAssessment€Appeal€Board€of€Montgomery€County,€Group€Health€appealed€to€the€MarylandÏTax€Court,€which€also€denied€the€exemption,€but€only€after€considering€evidence€offered€byÏâ âGroup€Health€to€establish€that€it€was€a€charitable€organization׃×Ý ƒ ÿÿÝòòÚ  Ú2Ú  ÚóóÝ  Ý×  ×€and€evidence€offered€by€theÐ °  ÐSupervisor€to€establish€the€opposite.׃×Ý ƒ ÿÿÝòòÚ  Ú3Ú  ÚóóÝ  Ý×  ×€€€Ð ° Ðâ âà  àNoting€the€prerequisites€that€must€be€met€to€qualify€for€an€exemption€from€realÏproperty€taxation€„€the€property€must€be€owned€by€a€nonprofit€charitable,€benevolent,€orÏeducational€organization€and€must€actually€be€used,€and€be€necessary,€for€charitable,Ïbenevolent,€or€educational€purposes,€€the€Tax€Court€concluded€that€Group€Health,€not€beingÏa€charitable€organization,€was€€not€entitled€to€an€exemption€from€real€property€taxation.€€€ÏThis€conclusion€was€supported€by€its€findings€that€Group€Healthððs€purpose€was€ð ðto€provideÏmedical€care€for€a€reasonable€price€.€.€€.€more€or€less€it's€a€prepaid€medical€care€facility,ðð€thatÏalthough€providing€some€educational€services€to€its€members,€ð ðfrom€a€factual€standpoint€Ì.€.€.€the€primary€purpose€of€this€organization€is€to€provide€high€quality€medical€care,€and€IÏemphasize€high€quality,€to€its€members€for€a€fee,ðð€and€€that€ð ð[¢t]he£€charitable€and€educationalÏaspect€and€benevolent€aspects€of€Group€Health€Association's€activities€.€.€.€are€onlyÏincidental€to€its€main€function,€and€that€is€to€provide€high€quality€medical€care.ðð€€The€TaxÏCourt€also€stated,€along€the€same€lines:ÌÓ XÓÓ XÓÓK7X°` ¸ hÀpÈ  xÐ (#°°XKÓÓÓð ðThis€Court€does€not€intend€to€in€any€way€minimize€the€value€of€the€€€€€Ïorganization,€in€its€attempt€to€help€the€public€welfare,€in€very€general€terms.€ÏBut€we€think€that€the€benefit€to€the€general€public€is€certainly€secondary€to€the€Ïbenefit€afforded€to€its€members€and€its€doctors€and€its€employees.ðð€€Ð °# ÐÓ XÓÓ XÓÓH.°°` ¸ hÀpÈ xÐ (#ŒX ƒXHÓÌÓÓà  àOn€judicial€review€in€the€Circuit€Court€for€Montgomery€County,€the€Tax€CourtððsÏdecision€was€reversed.€€Subsequently,€we€granted€the€Supervisorððs€petition€for€writ€ofÏcertiorari.à ` àÐ °  Ðà  àThe€question€presented€in€òòGroup€Healthóó€was€ð ðwhether€a€nonprofit€health€maintenanceÐ °  Ðorganization€(HMO),€which€operates€primarily€to€provide€health€care€services€to€its€prepaidÏmembers,€is€a€ððcharitable€organizationðð€for€purposes€of€the€property€tax€exemption€providedÏbyðð€the€predecessor€of€ðð€7„202€(b)(1).׃×Ý ƒ ÿÿÝòòÚ  Ú4Ú  ÚóóÝ  Ý×  ×€€We€answered€the€question€in€the€negative.€€€ButÐ °  Ðmore€interesting€for€our€purposes€than€the€resolution€of€the€issue€is€the€analysis€by€which€weÏarrived€at€it.ÌÓÓÓÓà  àAfter€stating€the€standard€of€review€of€a€decision€of€the€Tax€Court,€an€administrativeÏagency,€and€noting€the€narrowness€of€that€standard,¢×ƒö ×Ý ƒ ÿÿÝòòÚ  Ú5Ú  ÚóóÝ  Ý×  ×£€we€rejected€Group€Healthððs€argumentÐ ° ÐÑOHÑâ âÑ'°Ñâ âÑ  Ñthat€the€Tax€Court€erred€as€a€matter€of€law,€stating€in€the€process€the€test€that€is€¢dispositive£Ïof€the€case€òòsubóó€òòjudiceóó:Ð ' ÐÓÍ ÓÌÓ XÓÓ XÓÓK7X°` ¸ hÀpÈ  xÐ (#°°XKÓð ðThe€Tax€Court€did€not€make€an€error€of€law.€€The€court€reviewed€ðð€9(e)(2)Ïand€recognized€that€the€section€provides€a€tax€exemption€from€real€propertyÏthat€is€(1)€owned€by€a€charitable,€benevolent,€or€educational€organization€andÏ(2)€actually€used€and€necessary€for€the€charitable,€benevolent,€or€educationalÏpurposes.€€€We€do€not€at€this€time€attempt€to€establish€a€hard-and-fast€rule€asÏto€the€meaning€of€ððcharitableðð€for€purposes€of€ðð€9(e)(2).€€Indeed,€we€doubtÏwhether€such€a€rule€can€be€formulated€.€.€.€.€Clearly,€however,€a€determinationÏof€whether€an€institution€is€charitable€must€include€a€careful€examination€ofÏthe€stated€purposes€of€the€organization,€the€actual€work€performed,€the€extentÏto€which€the€work€performed€benefits€the€community€and€the€public€welfareÏin€general,€and€the€support€provided€by€donations€.€.€.€.€The€Tax€CourtÏconsidered€all€of€these€factors,€and€we€think€the€Tax€Court€understood€the€lawÏand€applied€it€correctly€to€the€facts.ððÌÓ XÓÓ XÓÓH.°°` ¸ hÀpÈ xÐ (#ŒX ƒXHÓÌ308€Md.€at€156,€517€A.2d€at€1079€(citations€omitted).ÌÌÓÓÓÓà  àNext€the€Court€applied€the€substantial€evidence€test.€€It€reached€the€same€result,€ÌÐ ' Ðreached€by€the€Tax€Court€reasoning:ÌÓ XÓÓ XÓÓK7X°` ¸ hÀpÈ  xÐ (#°°XKÓÌð ðWe€think€that€a€reasoning€mind€could€easily€reach€the€Tax€CourtððsÏconclusion€based€on€the€record€in€this€case.€€The€Tax€Court€found€as€a€factÏthat€¢GHA£ððs€primary€purpose€is€not€charitable,€benevolent,€or€educational,€butÏrather€is€to€provide€ððhigh€quality€medical€care€to€its€members€for€a€fee.ðð€€TheÏTax€Court€also€found€as€a€fact€that€¢GHA£ððs€charitable,€benevolent,€andÏeducational€aspects€are€only€incidental€to€its€main€function€of€providing€healthÏcare€services€to€its€members.€€€Although€the€Tax€Court€noted€that€¢GHA£Ïattempted€to€ððhelp€the€public€welfare,€in€very€general€terms,ðð€it€concluded€thatÏthe€benefit€to€the€public€is€ððcertainly€secondary€to€the€benefit€afforded€to€itsÏmembers€and€its€doctors€and€its€employees.ðð€€We€believe€that€the€record€amplyÏsupports€these€findings.€€¢GHA£ððs€Articles€of€Incorporation,€Certificate€ofÏReincorporation,€and€bylaws€all€declare€that€the€purpose€of€the€organizationÏis€to€provide€medical€care€to€members€and€their€dependents.€€Moreover,€thereÏwas€testimony€that€providing€health€care€services€is,€in€actuality,€the€majorÏactivity€carried€on€by€¢GHA£.€€Furthermore,€there€was€evidence€that€¢GHA£€doesÏnot€take€ððcharityðð€cases.€Finally,€testimony€showed€that€¢GHA£€receives€only€deÏ¢minimis£€contributions€and€is€supported€almost€solely€by€membership€fees.ÌÓë'ÓÓ XÓÓ XÓÓH.°°` ¸ hÀpÈ xÐ (#ŒX ƒXHÓÌÓ XÓÓ XÓÓK7X°` ¸ hÀpÈ  xÐ (#°°XKÓÓÓð ðContrary€to€the€opinion€and€order€of€the€circuit€court,€we€do€not€think€thatÏthe€Tax€Court€concluded€that€the€provision€of€medical€services€for€a€fee€couldÏsimply€not€be€charitable€or€benevolent€within€the€meaning€of€the€statute.€€ÏRather,€the€Tax€Court€simply€found€that€¢GHA£€did€not€provide€sufficientÏbenefit€to€the€community€to€justify€exemption€from€real€property€taxes.€€€TheÏTax€Courtððs€factual€determination€€that€¢GHA£€is€not€a€charitable€organizationÏis€supported€by€substantial€evidence.ððÌÓ%/ÓÓ XÓÓ XÓÓH.°°` ¸ hÀpÈ xÐ (#ŒX ƒXHÓÌòòId.óó€at€160„61,€517€A.2d€at€1080„81€(citations€omitted).Ð '$ Ðà  àThe€appellee,€North€Baltimore€Center,€Inc.,€(ð ðNBCðð),€is€a€community€mental€healthÏâ âcenter€operating€in€Baltimore€City€and€€providing€counseling€and€rehabilitative€services€toÐ '("" Ðmentally€ill€patients,€most€of€whom€are€well€below€the€poverty€level.׃×Ý ƒ ÿÿÝòòÚ  Ú6Ú  ÚóóÝ  Ý×  ×€€As€a€communityÐ ' Ðâ âhealth€program€provider,€the€appellee€is€regulated€by€the€Department€of€Health€and€MentalÏHygiene.€€€It€also€contracts€with€the€Mental€Health€Administration,€which€has€a€statutoryÏobligation€to€provide€mental€health€services€to€the€indigent,€an€obligation€it€fulfills€throughÏsuch€contracts€with€mental€health€providers,€such€as€the€appellee.€€The€majority€of€theÐ ' Ðappelleeððs€income€comes€from€state€and€federal€government€funds;€only€a€relatively€smallÏamount€of€support€comes€from€charitable€donations.€€In€fact,€excluding€four€volunteers,€Ïeach€of€whom€worked€600„800€hours€per€year,€private€charitable€donations€accounted€forÏless€than€1%€of€total€revenue.€€€€€Ìà  àThe€appellee€applied€to€the€appellant,€State€Department€of€Assessments€and€TaxationÏ(¢SDAT£),€for€a€charitable€property€tax€exemption€for€its€building,€which€it€€purchased€€withÏfunds€obtained€through€a€grant€from€the€State€Department€of€Health€and€Mental€HygieneÏand€funds€obtained€through€a€tax„free€bond€issue.€€€The€appellant€denied€the€exemption,Ïnoting€that€NBC€had€failed€to€secure€significant€private€donations.€€Relying€on€€òòGroupÐ ' ÐHealthóó,€and,€in€particular,€our€statement€of€the€factors€to€be€considered€when€determiningÐ ' Ðwhether€an€institution€or€organization€is€charitable,€it€deemed€that€fact€¢dispositive£.€€€NBCÏappealed€the€denial€of€the€exemption€to€the€Property€Tax€Assessments€Appeals€Board€forÏBaltimore€City€(ð ð¢PTAAB£ðð),€which€affirmed€the€¢SDAT£ððs€action.€à  àÐ ' ÐÓÓà  àNBC€successfully€appealed€€to€the€Maryland€Tax€Court.€€In€reversing€the€decision€of€ÌÌthe€¢PTAAB£,€the€Tax€Court€demonstrated€its€grasp€of€the€facts€and€the€law€€applicable€to€this€ÌÌcase.€€€It€began€its€analysis€with€òòGroup€Healthóó.€€€After€quoting€this€Courtððs€statement€that€it€Ð '$ ÐÌwas€not€attempting€ð ðto€establish€a€hard€and€fast€rule€as€to€the€meaning€of€ððcharitable,ðððð€and€ÌÌdoubt€that€such€a€rule€could€be€formulated,€it€stated€its€agreement€that€ð ðit€would€be€very€ÌÌdifficult€to€formulate€a€rule€as€to€something€that€would€be€fair€and€reasonable€to€necessarily€ÌÐ '+%% Ðencompass€the€facts€and€circumstances€of€every€particular€case.ðð€€Then,€stating€the€€ÌÌconsiderations€that€must€go€into€determining€whether€an€organization€is€charitable,€the€Tax€ÌÌCourt€observed:ÌÌÓÄ9ÓÓ XÓÓ XÓÓH4X°` ¸ hÀpÈ xxÐ (#°°XHÓÓÓð ðNow,€it€doesnððt€make€sense€to€me€that€the€Court€of€Appeals€is€going€to€sayÏin€the€previous€sentences€that€it€is€not€attempting€and€indeed€is€notÏestablishing€a€hard€and€fast€rule,€and€then€weððre€going€to€come€over€and€sayÏbut€look€at€those€four€points.€€€Unless€we€can€turn€around€and€take€every€givenÏsituation€and€be€sure€it€falls€within€the€[ambit]€of€what€was€set€forth€by€theÏCourt€of€Appeals€on€page€157€of€that€case,€then€you€canððt€decide€a€caseÏwithout€doing€that.ððÌÓ XÓÓ XÓÓH.°°` ¸ hÀpÈ xÐ (#XŒXx‚XHÓÌÓÓÓÓà  àTo€be€sure,€the€Tax€Court€stated€its€ð ðcommon€senseðð€reaction€to€the€Supervisorððs€ÌÌargument€that€the€paucity€of€charitable€contributions€was€fatal€to€NBCððs€claim,׃×Ý ƒ ÿÿÝòòÚ  Ú7Ú  ÚóóÝ  Ý×  ×€but€it€is€Ð ' ÐÌclear€that€it€based€its€decision€on€a€consideration€and€weighing€of€the€òòGroup€Healthóó€factors:Ð ' ÐÓ@ÓÓ XÓÓ XÓÓH4X°` ¸ hÀpÈ xxÐ (#°°XHÓÓÓÌð ðNow€let€me€take€into€consideration€the€various€criteria€that€has€beenÏsuggested€as€what€must€be€considered€in€connection€with€cases€such€as€this.€ÏAnd€one€of€them,€when€we€speak€about€the€examination€of€the€stated€purposesÏof€the€organization,€€I€€see€nothing€whatsoever€in€all€the€evidence€that€I€haveÏheard€and€read€that€says€any€other€thing€than€the€fact€that€this€organizationÏstands€ready,€willing€and€able€and€does€in€fact€perform€services€to€the€masses.ÌÓ XÓÓ XÓÓH.°°` ¸ hÀpÈ xÐ (#XŒXx‚XHÓÌÓ XÓÓ XÓÓH4X°` ¸ hÀpÈ xxÐ (#°°XHÓð ðAnd€when€I€say€masses€there€is€certain€eligibility€that€is€necessary€in€orderÏfor€it€to€be€treated€by€the€North€Baltimore€Center,€Incorporated.€€€And€thenÏMr.€Hammond€continually€made€a€point€about€the€fact€that€well€they€have€toÐ '# Ðtreat€them€whether€they€want€to€treat€them€or€not.ÌÓ XÓÓ XÓÓH.°°` ¸ hÀpÈ xÐ (#XŒXx‚XHÓÌÓ XÓÓ XÓÓH4X°` ¸ hÀpÈ xxÐ (#°°XHÓð ðIn€other€words€theyððre€required€by€the€legal€structure€under€which€they€existÏto€take€these€people€in€whether€they€want€to€take€them€in€or€not.€€€And€I€thinkÏthat€actually€goes€as€a€„€something€that€is€meaningful€from€the€standpoint€asÏto€why€this€exemption€should€be€granted.ÌÓ XÓÓ XÓÓH.°°` ¸ hÀpÈ xÐ (#XŒXx‚XHÓÌÓ XÓÓ XÓÓH4X°` ¸ hÀpÈ xxÐ (#°°XHÓð ðSo€when€I€look€at€the€purposes€of€the€organization,€when€I€move€on€to€theÏactual€work€performed€by€the€Petitioner,€and€when€I€look€to€the€extent€toÏwhich€the€work€performed€benefits€the€community€and€public€welfare€inÏgeneral,€I€donððt€think€there€is€any€question€about€that.ÌÓ XÓÓ XÓÓH.°°` ¸ hÀpÈ xÐ (#XŒXx‚XHÓÌÓ ¸ ÓÓ ¸ ÓÓQ=hMÎ¥ÐýÒX°` ¸ ¸ hÀpÈ xÐ (#°°XQÓ*€€€€€*€€€€€*€€€€€*ÌÓ ¸ ÓÓ ¸ ÓÓQ.°°` ¸ hÀpÈ xÐ (#hM΂X…X¸ hˆXQÓÌÓ XÓÓ XÓÓH4X°` ¸ hÀpÈ xxÐ (#°°XHÓð ðAgain€there€has€been€no€witness€who€testified€in€connection€with€this€caseÏwho€does€not€readily€accept€that€North€Baltimore€Center,€Inc.€does€not€onlyÏperform€a€substantial€service€to€the€community€and€the€citizenry,€but€that€itÏapparently€does€a€good€job€in€connection€with€discharging€these€services.ðð€ÌÓ XÓÓ XÓÓH.°°` ¸ hÀpÈ xÐ (#XŒXx‚XHÓÌÓÓà  àWith€regard€to€the€fourth€factor,€the€support€provided€by€contributions,€the€Tax€CourtÏexpressed€some€uncertainty€as€to€its€meaning€„€ð ðDoes€that€mean€that€the€fact€that€they€receiveÏsome€donations€and€very€little,€that€it€should€be€disregarded€because€[it€is]€not€enough?€€ThatÏthe€percentage€isnððt€high€enough?ðð€€Noting€that€the€test€did€not€explicitly€reference€orÏaddress€the€minimum€level€of€support€from€contributions€required€and€indicating€its€doubtÏas€to€whether€a€finding€in€that€regard€needed€to€be€made,€the€Tax€Court€pointed€out€that,Ïalthough€not€the€critical€reason€for€the€decision,€€the€money€flowing€from€the€State€to€NBCÏcould€be€characterized€as€donations.€€Implicitly,€therefore,€the€Tax€Court€found€thatÏsubstantial€charitable€contributions€were€not€required€to€meet€the€òòGroup€Healthóó€test.Ð ')## ÐÓÓà  àThe€Supervisor€sought€judicial€review€in€the€Circuit€Court€for€Baltimore€City.€€€Ð '+%% ЇFinding€that€there€was€substantial€evidence€in€the€record€to€support€the€Tax€Courtððs€decision€ÌÌand€that€the€Tax€Court€did€not€err€as€a€matter€of€law,€that€court€affirmed.€€€€The€Supervisor€ÌÌfared€no€better€in€the€intermediate€appellate€court.€€€The€Court€of€Special€Appeals,€after€an€ÌÌexhaustive€discussion€of€the€historical€development€of€charitable€organizations€and€an€ÌÌequally€exhaustive€analysis€of€the€meaning€of€the€term,€ð ðcharitable,ðð€interpreted€ðð€7„ÌÌ202(b)(1)€as€not€requiring€significant€private€donations.€€òòState€Department€of€Assessments€Ð '  ÐÌ&€Taxation€v.€North€Baltimore€Ctr.,€Inc.óó,€129€Md.€App.€588,€611,€743€A.2d€759,€772€Ð '  ÐÌ(2000).€€€Moreover,€it€did€not€read€òòGroup€Healthóó€as€ð ðnecessarily€requiring€significant€private€Ð ' ÐÌdonations€but€as€having€identified€factors€to€be€considered€in€making€what€is€always€a€ÌÌfactual€determination.ðð€€òòId.óó€at€610„11,€743€A.2d€at€772.€€€€The€court€opined:Ð ' ÐÓ¨PÓÓ XÓÓ XÓÓE1°` ¸ hÀpÈ xÐ Ð (#°°XEÓÓÓÌð ðOn€the€facts€before€us,€specifically,€(1)€a€clear€and€virtually€concededÏcharitable€purpose,€(2)€the€work€performed€was€charitable,€(3)€the€existenceÏof€a€benefit€to€the€general€public,€(4)€support€for€appellee€from€public€fundsÏthrough€grants€and€programs€to€aid€persons€in€need,€and€(5)€some,€albeitÏminimal,€private€assistance€to€appellee,€we€cannot€say€the€tax€court€lackedÏevidence€to€sustain€its€decision.ððÌÓ XÓÓ XÓÓH.°°` ¸ hÀpÈ xÐ (#°ŒXÐ XHÓÌÓÓòòId.óó€at€611,€743€A.2d€at€772.Ð '! Ðà  àThe€¢SDAT£ððs€argument€is€that€ð ð[a]€nonprofit€organization€that€does€not€receiveÏsignificant€private€donations€and€is€almost€entirely€supported€by€government€funds€is€notÏentitled€to€a€charitable€exemption€under€.€.€.€ðð€7„202€(b)(1).ðð€€€Critical€to€this€argument€is,Ïas€the€¢SDAT£€contends,€that€€the€charitable€contributions€prong€of€the€test€enunciated€inÏòòGroup€Healthóó€requires€that€an€organization€seeking€a€charitable€exemption€receiveÐ '+%% Ðsignificant€charitable€contributions,€òòi.e.óó,€donations.€€€€Also€fundamental€to€this€argument€isÐ ' Ðthat€failure€to€apply€this€critical€factor€necessarily€results€in€the€commission€of€legal€errorÏin€the€application€of€the€remaining€òòGroup€Healthóó€factors.׃×Ý ƒ ÿÿÝòòÚ  Ú8Ú  ÚóóÝ  Ý×  ×€€As€to€this,€the€¢SDAT£€points€toÐ '  Ðthe€testimony€of€its€witness€that,€had€there€been€significant€charitable€contributions,€NBCÏlikely€would€have€met€all€of€the€prongs€of€the€òòGroup€Healthóó€test€and€asserts,€citingÐ ' ÐòòSupervisor€of€Assessments€v.€¢Har£€Sinai€West€Corp.óó,€95€Md.€App.€631,€643,€622€A.2d€786,Ð '  Ð790€(1993),€that€ð ð[¢t]his£€is€because€the€contributions€imbue€the€purposes,€activities€andÏgeneral€public€welfare€factors€with€their€òòcharitableóó€òòcharacteróó.ððÐ ' Ðà  àWe€agree€with€the€Circuit€Court€and€the€Court€of€Special€Appeals€that€€the€Tax€CourtÏdid€not€err€as€a€matter€of€law€and€its€decision€is€supported€by€substantial€evidence€in€theÏrecord.€€Accordingly,€we€shall€affirm.Ìà  àIt€is€true,€of€course,€that€the€four€step€analysis€in€òòGroup€Healthóó€€has€been€consideredÐ ' Ðand€applied€by€both€this€Court€and€the€Court€of€Special€Appeals.€€€See,€in€addition€to€òòGroupÐ ' ÐHealthóó,€òòComptroller€v.€Maryland€State€Baróó,€314€Md.€655,€669,€552€A.2d€1268,€1275€(1988);Ð '  ÐòòSupervisor€of€Assessments€of€Montgomery€County€v.€¢Asbury£€Methodist€Home,€Inc.óó,€313Ð '" ÐMd.€614,€634,€547€A.2d€190,€199€(1988);€€€òòRivera€v.€Prince€Georgeððs€County€Health€Dept.óó,Ð '$ Ð102€Md.€App.€456,€464,€649€A.2d€1212,€1216;€òòSupervisor€of€Assessments€v.€¢Har£€Sinai€W.Ð '&  ÐCorp.óó,€95€Md.€App.€631,€638„39,€622€A.2d€786,€790„91€(1993);€òòVulcan€Blazers€ofÐ ' ÐBaltimore€City,€Inc.€v.€Comptrolleróó,€80€Md.€App.€377,€384„85,€564€A.2d€77,€80„81€(1989).€Ð ' ÐAnd€it€likewise€is€true,€as€the€¢SDAT£€points€out,€that€this€Court,€when€applying€the€test,€hasÏreferred€to€the€level€of€charitable€contributions€the€organization€seeking€exemption€hasÏreceived.€€òòSeeóó€€òòMaryland€State€Bar€¢Assððn.£óó,€314€Md.€at€670,€552€A.2d€at€1275€(noting€thatÐ ' Ðð ð[the€Tax€Court]€also€considered€the€amount€of€support€provided€by€donations,€finding€thatÏthe€Associationððs€income€is€derived€almost€exclusively€from€dues€and€feesðð);€òò¢Asbury£Ð '  ÐMethodist€Homeóó,€313€Md.€at€619€n.5,€547€A.2d€at€192€n.5€(mentioning€the€small€amountÐ ' Ðof€charitable€contributions);€òòGroup€Healthóó,€308€Md.€at€160,€517€A.2d€at€1080€(€finding€thatÐ ' Ðð ð¢GHA£€¢receive[d£]€only€òòdeóó€òò¢minimis£óó€contributions€and€[was]€supported€almost€solely€byÐ ' Ðmembership€feesðð).€€€It€is€not€true,€however,€that€any€of€these€cases€turned€on€whether,€andÏif€so,€what€level€of,€private€donations€are€required€to€qualify€for€the€charitable€exemption.€ÌÒe°Òà  àIn€òòMaryland€State€Bar€¢Assððn£óó,€314€Md.€at€670„71,€552€A.2d€at€1275,€we€affirmed€theÐ ' Ðfinding€of€the€Tax€Court€that€the€Maryland€State€Bar€Association€was€not€a€charitableÏorganization,€the€majority€of€the€services€it€€provided€being€to€and€for€Bar€Association€meÏmembers,€and€income€was€derived€almost€exclusively€from€membership€dues€and€fees.€Ìà  àIn€òò¢Asbury£€Methodist€Home,€Inc.óó,€313€Md.€at€614,€547€A.2d€at€190,€a€charitableÐ '&  Ðcorporation€challenged€the€decision€of€the€Tax€Court€denying€a€real€property€tax€exemptionÏfor€apartments€for€the€elderly,€which€were€owned€and€operated€by€a€nonprofit,€charitableÐ '*$$ Ðcorporation.€€The€Tax€Court€had€held€that€the€apartments,€providing€moderate€incomeÏhousing€to€the€elderly,€did€not€fulfill€a€charitable€purpose€and,€thus,€were€not€entitled€toÏproperty€tax€exemption.€€We€held€that€the€Tax€Court€finding€was€supported€by€substantialÏevidence.€€In€particular,€there€was€evidence€of€significant€financial€requirements€imposedÏupon€applicants€and€significant€medical€and€financial€screening€in€order€to€gain€admission.€ÏòòSeeóó€313€Md.€at€635„36,€547€A.2d€at€200.Ð '  Ðà  àIn€òòRiveraóó,€102€Md.€App.€at€456,€649€A.2d€at€1212,€the€Court€of€Special€AppealsÐ '  Ðconsidered€whether€the€State€Health€Department,€a€governmental€agency,€was€a€charitableÏorganization€for€purposes€of€charitable€immunity.€€In€doing€so,€the€Court€considered€the€fourÏfactors€set€forth€in€òòGroup€Healthóó,€concluding€in€the€negative€because€the€State€HealthÐ ' ÐDepartment€ð ð[was]€not€a€separate€entity€operated€by€the€County€as€a€proprietary€function,€norÏis€it€supported€by€donations.ðð€102€Md.€App.€at€464„65,€649€A.2d€at€1216.€€Ìà  àIn€òòVulcan€Blazersóó,€80€Md.€App.€at€377,€564€A.2d€at€77,€€the€Court€of€Special€AppealsÐ ' Ðreversed€a€Tax€Court€determination€that€an€association€of€black€firefighters€was€exempt€fromÏadmissions€and€amusement€tax.€€The€court€held€that€the€Tax€Court€did€not€apply€the€correctÏprinciples€of€law€governing€the€case,€having€failed€to€consider€the€factors€set€forth€in€òòGroupÐ '$ ÐHealthóó,€and,€€instead,€€had€incorrectly€€reasoned€that€ð ðbecause€firefighters€are€indispensableÐ '&  Ðpublic€servants€and€because€they€work€under€unusually€dangerous€and€stressful€conditions,Ïany€expenditures€by€a€firefighters€organization€that€improve€ððmoraleðð€are€ððcharitableðð€withinÐ '*$$ Ðthe€meaning€of€Md.€Code€(1957,€1984€Repl.€Vol.)€art.€81,€ðð€406(1),òò[óó¢×ƒ×Ý ƒ ÿÿÝòòÚ  Ú9Ú  ÚóóÝ  Ý×  ×£òò]óó€even€though€underÐ ' Ðordinary€circumstances€they€simply€would€be€fraternal.ðð€€80€Md.€App.€at€384,€564€A.2d€atÏ81.€€In€addition,€the€statute€at€issue€was€not€ðð€7„202€or€its€predecessor,€but€one€that€exemptedÏfrom€the€tax€some,€but€not€all,€fire€department€and€fraternal„type€organizations.Ìà  àIn€òò¢Har£€Sinai€W.€Corp.óó,€95€Md.€App.€at€633,€622€A.2d€at€788,€€the€taxpayer€constructedÐ ' Ða€high„rise€apartment€building€for€the€elderly€and€handicapped€with€proceeds€from€a€HUDÏloan.€€In€addition,€¢Har£€Sinai€received€HUD€rental€subsidies.€€Thus,€all€revenues€from€theÏproject€were€federal€subsidies€and€rental€payments€made€by€tenants.€€The€Court€of€SpecialÏAppeals€€held€that€the€low€income€high„rise€building,€owned€and€operated€by€a€non„profitÏcorporation,€providing€non„profit€housing€to€its€tenants,€was€not€entitled€to€a€tax€exemptionÏbecause€the€apartment€building€was€funded€entirely€by€federal€subsidies€and€rent€paid€byÏtenants.€€òòSeeóó€òòid.óó€at€€at€631,€622€A.2d€at€786.€€The€Court€stated€as€a€part€of€its€€analysis€€thatÐ ' Ðfederal€rent€subsidies€were€not€ð ðdonationsðð€under€the€four„factor€test€set€forth€in€òòGroupÐ ' ÐHealthóó.€€òòId.óó€at€642,€622€A.2d€at€792.€€While€the€òòGroup€Healthóó€test€was€examined€in€€òò¢Har£€SinaiÐ '  ÐѯjÑâ âÑûÑâ âÑ  ÑW.€Corp.óó,€the€question€was€not€whether€the€entity€involved,€a€nonprofit€housing€corporationÐ ' Ðunder€ðð€7„202(b)(4),€was€a€charitable€organization€but,€rather,€whether,€a€charitable€purposeÏwas€being€served.Ìà  àMore€fundamentally,€acceptance€of€the€¢SDAT£ððs€argument€in€the€present€case€wouldÏbe€inconsistent€with€the€òòGroup€Healthóó€test€for€two€reasons.€€€First,€we€made€clear€in€òòGroupÐ ' ÐHealthóó,€reiterated€in€òòMaryland€State€Bar€Associationóó,€òòsupraóó€at€669,€552€A.2d€at€1275,€that€itÐ '  Ðwas€not€our€intention€to€pronounce€a€hard„and„fast€rule,€although€setting€out€factors€that€mustÏbe€seriously€considered€in€determining€entitlement€to€a€charitable€exemption.€€Even€further,Ïneither€factor€is€intended€to€be€determinative€of€a€case.€€Instead,€a€trier€of€fact€should€applyÏa€€balancing€test€which€encompasses€each€of€the€four€factors€set€forth€in€òòGroup€Healthóó.€€TheÐ ' ТSDAT£ððs€approach€disregards€that€statement€of€analytical€intent€and,€in€fact,€as€the€Tax€CourtÏrecognized,€requires€just€the€opposite,€that€the€òòGroup€Healthóó€test€be€treated,€and€applied,€asÐ ' Ða€hard„and„fast€rule.Ìà  àFurthermore,€despite€its€profession€to€favor€a€four€part€test,€the€¢SDAT£€in€fact€arguesÏfor€a€single€factor€test,€a€charitable€contribution€or€donation€test.€€Under€its€argument,€theÏfailure€to€establish€significant€donations€would€trump€the€other€three€factors€and€thus€makesÏthat€one€factor€always€decisive.€€That€too€is€a€hard„and„fast€rule,€which,€had€this€CourtÏintended€it,€could,€and€would,€have€been€more€clearly€stated.€€ÌÐ '*$$ ЇÓ  ÓJUDGMENT€AFFIRMED,€WITH€COSTS.Ì̀̀̀€€€€€€Ô#†XD%X‹Š°Ø#ÔÔ#†XD%XXXD%Ã#ÔÔ‡Š°Ø‹XXD%ÔÐ ' ÐÔ#†XD%X‹Š°Ø¡}#Ô