The Supreme Court of Idaho has held that a 96-bed skilled nursing facility operated by the Evangelical Lutheran Good Samaritan Society in Boise is not a “charitable organization” eligible for real estate tax exemption. It has reversed a district court finding that the property was exempt. The Court applied eight factors that it had enunciated in a 1984 case; (1) whether the stated purposes are charitable; (2) whether its functions are charitable; (3) whether it is supported by donations; (4) whether recipients pay for services; (5) whether there is general public benefit; (6) whether income produces a profit; (7) to whom assets go upon dissolution; and (8) whether the charity is based on...