Illinois Supreme Court Says City Can’t Impose Taxes on Tournament

Golf tournaments that “are a means to a charitable end” are typically exempt from municipal taxation, the Supreme Court of Illinois has held, affirming an appeals court decision that had held that the Quad Cities Open, a PGA Tour event, does not have to pay taxes as imposed by the City of Silva.   First incorporated in 1976 as an Illinois not-for-profit corporation, the Quad Cities Open was granted federal tax-exempt status, shortly thereafter, under the Internal Revenue Code (26 U.S.C.