A child day care center providing pre-school, HeadStart, and after school programming has been denied real estate tax exemption in Pennsylvania. The Commonwealth Court has affirmed a trial court decision concluding that the 501(c)(3) organization should be subject to tax because its costs are fully covered by tuition payments and governmental subsidies, rather than private fundraising. The Good Shepherd Child Care Center in Pike County sought exemption for the year 2017, claiming to be an “institution of purely public charity.” Under Pennsylvania law, one of the five criteria for charitable qualification established by the state Supreme Court is the requirement to “donate or render...