Pennsylvania Court Backs Charity in Tax Dispute

The Supreme Court of Pennsylvania has upheld a lower court's decision that Longwood Gardens, located outside Philadelphia, deserved to be exempt from property taxes. The 1,050-acre park, which was opened to the public by Pierre Samuel du Pont in the 1920s, qualifies as an operating foundation under federal law.

The Union-Chadds Ford School District, where the gardens are located, had argued for years that even though Longwood Gardens had a charitable

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