An appellate court in New Jersey has affirmed the denial of real estate tax exemption to a nonprofit art center on the grounds that it operates “for profit.” Phillipsburg Riverview Organization operates an art center with classroom and gallery-shop space, an artist-in-residence studio and office, and a sculpture, glass and ceramic area. It also includes a large ballroom on the second floor that is used for dance and theater workshops or larger art classes. The New Jersey statute requires that exempt property not be “conducted for profit, except that the exemption … shall extend to cases where the charitable … work therein carried on is supported partly by fees and charges received from or...