In an opinion filed less than a month after the Pennsylvania Supreme Court said it would not consider the Legislature’s standards for determining qualification of a charity eligible for charitable tax exemptions ( See Nonprofit Issues® 4/1/12 ), the state’s Commonwealth Court, its intermediate appellate court, has shown how hard it may be to rely solely on prior case law to qualify as an “institution of purely public charity” eligible for exemption under the state’s Constitution. The Court has denied real estate tax exemption to a religious summer camp in Wayne County on the ground that it did not relieve the government of some of its burden. Camp Moshava is owned and operated by a New York...