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Keywords

statutecorporationnonprofitregulationappellant
statutecorporationnonprofitappellant

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WHYY, Inc. v. Borough of Glassboro, 393 U.S. 117, 89 S.Ct. 286, 21 L.Ed.2d 242

Facts

The appellant is a nonprofit corporation organized under Pennsylvania law, operating a noncommercial television station with broadcasting facilities in New Jersey. It requested a tax exemption for its property in Glassboro, New Jersey, but was denied by local tax authorities. The New Jersey courts upheld the denial, citing the statute that exempted only nonprofit corporations incorporated in New Jersey. The appellant argued that this statute violated the Equal Protection Clause of the Fourteenth Amendment.

The appellant is a nonprofit corporation organized under Pennsylvania law, operating a noncommercial television station with broadcasting facilities in New Jersey.

Issue

Did the New Jersey statute denying tax exemption to foreign nonprofit corporations violate the Equal Protection Clause of the Fourteenth Amendment?

Did the New Jersey statute denying tax exemption to foreign nonprofit corporations violate the Equal Protection Clause of the Fourteenth Amendment?

Rule

A state may impose conditions on the entry of foreign corporations, but once permitted to enter, they are entitled to equal protection regarding property tax exemptions.

A state may impose conditions on the entry of foreign corporations, but once permitted to enter, they are entitled to equal protection regarding property tax exemptions.

Analysis

The U.S. Supreme Court analyzed the New Jersey statute and determined that it discriminated against the appellant solely based on its foreign incorporation. The Court noted that there was no rational basis for treating foreign nonprofit corporations differently from domestic ones, especially since the appellant had complied with New Jersey's business regulations. The Court concluded that the denial of the tax exemption was not justified by any administrative burden.

The U.S. Supreme Court analyzed the New Jersey statute and determined that it discriminated against the appellant solely based on its foreign incorporation.

Conclusion

The U.S. Supreme Court reversed the judgment of the New Jersey Supreme Court and remanded the case for further proceedings, ruling that the statute was unconstitutional.

The U.S. Supreme Court reversed the judgment of the New Jersey Supreme Court and remanded the case for further proceedings, ruling that the statute was unconstitutional.

Who won?

The appellant, a foreign nonprofit corporation, prevailed because the U.S. Supreme Court found that the New Jersey statute unconstitutionally discriminated against it based on its foreign incorporation.

The appellant, a foreign nonprofit corporation, prevailed because the U.S. Supreme Court found that the New Jersey statute unconstitutionally discriminated against it based on its foreign incorporation.

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