Appellate Court of Illinois June 22, 1987, 4-86-0517 (Decatur Sports Foundation v. Department of Revenue)

PRESIDING JUSTICE SPITZ

delivered the opinion of the court:

This appeal arises from administrative review of a decision by the Illinois Department of Revenue (Department) denying a charitable tax exemption sought by Decatur Sports Foundation (Foundation) for 1984 under section 19.7 of the Revenue Act of 1939 (Ill. Rev. Stat. 1983, ch. 120, par. 500.7).