A nonprofit group home for persons with acquired brain injury qualifies for charitable real estate tax exemption even though it charges its residents more than $17,000 a month for services, the Supreme Judicial Court of Massachusetts has ruled. The “dominant purpose” of the organization is charitable, it said. New Habitat Inc., a 501(c)(3) nonprofit corporation, sought exemption for a home in Cambridge where it provided long term care for residents with acquired brain injury. In addition to residential care, it provided educational programs, personal assistance and programs to improve their physical and psychological health. Although it charged fees of $17,000 to $18,000 a month, all fees...