Kentucky Justices Revoke Foundation’s Religious Tax Exemption

A nonprofit that provides funding to affiliated churches doesn’t qualify for Kentucky’s tax exemption for property owned and occupied by religious institutions, the state high court ruled Thursday.

The Solomon Foundation is a “church extension fund” organized to promote the religious purposes of Restoration Movement Christian Churches and Churches of Christ. The foundation isn’t itself an “institution of religion” as defined by the state constitution, the Kentucky Supreme Court held.

“While Solomon’s motivations may arguably be laudable, benevolent, and religiously motivated or affiliated, as an institution, Solomon is not itself a church, religious sect, society, or denomination for the ...