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Volume 1 - Opinions of Counsel SBEA No. 19

Opinions of Counsel index

Miscellaneous organizations (rod and gun club) - Real Property Tax Law, § 421:

A rod and gun club which uses its real property for conservation, sporting and social purposes is not entitled to a real property tax exemption.

Subdivision 1 of section 421 of the Real Property Tax Law authorizes an exemption from real property taxation for nonprofit organizations which satisfy the requirements set forth therein. Such requirements include the ownership of real property by a corporation or association organized exclusively for the specified purposes, and the exclusive use of the property for such purposes. In addition, no officer, member or employee may derive or may be entitled to derive any pecuniary profit from its operation.

In order to determine whether a rod and gun club meets the requirements of section 421, the local assessor must examine its certificate of incorporation, charter, and/or its bylaws, and he must determine that the purposes set forth in the instrument are limited to those enumerated in section 421. Further, the assessor must determine that the real property owned by the club is being used exclusively for such exempt purposes.

Incidentally, when in the past we have had requests for our opinion as to the taxable status of real property owned by rod and gun clubs, the certificates of incorporation which have been submitted to us have disclosed that they are generally organized for conservation, sporting and other purposes. While such purposes may be commendable, they do not fall within any of the exempt purposes recited in subdivision 1 of section 421 and do not qualify the organization for exemption.

April 24, 1970

Updated: