State Bowling Organization Gets Relief in Case Involving Tax-exempt Status

The Missouri Supreme Court has reversed a ruling by the state’s Administrative Hearing Commission (AHC), finding instead that a state bowling association is “entitled to a tax exemption as a not-for-profit civic organization within the meaning of Mo. Rev. Stat. § 144.030.2(20) (Supp. 2007) because its activities benefit the community.”   Central to the court’s ruling was the finding that “although the association's activities were enjoyed largely by its current members, it was no