[Vision2020] Church, College Await Tax Exemption Decision

[Tom Hansen]

>From today's (July 2, 2005) Moscow-Pullman Daily News -

I am certain that NSA President Atwood's statement " . . . that the college
is in the process of being accredited by the Transnational Association of
Christian Colleges and Schools," is true and correct today just as it was
three years ago.

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Church, college await tax exemption decision 

By Megan Doyle, Daily News staff writer

The requests for tax-exempt status by New Saint Andrews and Christ Church
continue to go unanswered. 
Moscow residents Saundra Lund and Rosemary Huskey argue that both properties
violate the exclusive use section of the state code. 

Officials with NSA and Christ Church argue "exclusive use" is being applied
incorrectly to the college and the church-owned Anselm House in Moscow. 

Some of the concerns of Huskey and Lund are in regard to Zumé, a bakery that
operates on the north parcel of the property owned by New Saint Andrews
College. 

"The statute requires the exclusive use of the property," Lund said. She
said apportionment is not allowed by the statute and therefore all of the
property should be taxed. 

Lund and Huskey say the Anselm House does not meet the exclusive use
requirements of the code either. 

Latah County Commissioners Tom Stroschein and Jack Nelson, acting as the
Board of Equalization, heard arguments Friday for and against the NSA and
Christ Church requests for tax exemptions. Protests to both requests were
made by Lund and Huskey. 

The board of equalization is required to make a decision by July 11 or ask
the Idaho Board of Tax Appeals for an extension, though no new evidence
would be allowed. 

Huskey, Lund and Greg Dickison, the attorney for Christ Church and New Saint
Andrews College, said much of the material discussed Friday was similar to
what was presented to the Idaho Board of Tax Appeals in 2004. 

Huskey and Lund protested last year's initial decision by the Board of
Equalization that allowed the exemptions for Anselm House and NSA, and said
the properties did not meet the exclusive-use requirement of the state code.
The commissioners later agreed. 

The issue was appealed by the entities to the Idaho State Board of Tax
Appeals, but because two of the three board members recused themselves, no
decision was made and the county's ruling was upheld. 

New Saint Andrews College and Christ Church continue to argue for the tax
exemptions on the parcels the Board of Equalization declared taxable in the
2004-05 tax year. Their case will be presented in District Court on Tuesday.


At Friday's hearing, Christ Church pastor Doug Wilson said it is evident
Anselm House is not a factory or for-profit organization. It's simply a
church office. 

Canon Press, a publishing company, operates out of Anselm House and office
space is rented to the Association of Classical and Christian Schools. 

Huskey said Anselm House is not the primary place of worship, described as
an eligible use of the property for tax-exempt status in the state code. She
calls it a "church-owned office." 

Wilson said the church does not have a regular sanctuary for weekly service,
but there is a fund growing for the purchase of such a facility. Sunday
worship for the nearly 700 members of the church takes place at the Logos
School. 

A decision on the Anselm House request would be easier to make if it was
clear that Christ Church is a nonprofit organization, Lund said. She and
Huskey wanted to see an Internal Revenue Service document that granted the
church nonprofit status, but the church has not sought that designation and
believes its operations as a religious organization satisfy code
requirements. 

"I'm comfortable with certain entities being governed by the state but not
others," Wilson said. "We didn't want to have certain things dictated to
us." 

Lund and Huskey also questioned whether New Saint Andrews College is a
nonprofit organization. 

College President Roy Atwood said the college is in the process of being
accredited by the Transnational Association of Christian Colleges and
Schools, which requires the schools to be nonprofit. 

Lund said she has a letter from an official with the association that stated
nonprofit status is not required. 

Dickison questioned Lund's statement and will be looking into the claim.
Dickison said he tried to contact the association Friday, but was unable to
reach anyone due to time zone differences. 

"NSA is in fact nonprofit, and we will be submitting documentation of that
next week," Dickison said. He said there was some confusion regarding
whether schools need to be granted the tax exemption by the IRS or can
qualify through the state code. 

Commissioners will allow the results of Dickison's investigation to be
considered in their deliberations July 11. 

If the accrediting association requires the school to be nonprofit it will
answer a longstanding question of whether or not the college is nonprofit,
Lund said. 

"But it doesn't resolve the use question," she said.

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Take care, Moscow.  See you on Tuesday.

Tom Hansen
Moscow, Idaho
UI '96
U.S. Army (Retired)

"Patriotism is not a short and frenzied outburst of emotion but the tranquil
and steady dedication of a lifetime." 
 
--Adlai E. Stevenson, Jr.