In Church of God in Northern Ohio v. Levin, (OH Sup. Ct., Nov. 18, 2009), the Ohio Supreme Court in a 4-3 decision held that property used only as the regional administrative headquarters of a denomination's local churches is not tax exempt. Property primarily used to support public worship that is conducted at other locations by local congregations is not exempt either as property used exclusively for public worship nor as property used exclusively for charitable purposes. According to the majority, public worship by itself is not a "charitable activity."
The dissenters argued that the headquarters were exempt as property used exclusively for a charitable purpose because it plays an integral role in the public worship and outreach programs of local churches.
