The Indiana Tax Court has affirmed an administrative determination that property owned by an affiliate of the United Steelworkers of America and used primarily for union-related activities is not eligible for a charitable real estate tax exemption. The Union argued that union activity is “inherently” charitable and that the property was used for educational and charitable purposes, including culinary classes and rental of the banquet facility to other charitable entities. The Court agreed with the Board of Tax Review that any charitable use was “incidental” to the day-to-day union activities and that there was no evidence how those day-to-day activities were charitable. ( 6787 Steelworkers...