Vermillion County’s Property Tax Board of Assessment Review said Aug. 25 it will continue property-tax exemptions for two local fraternal organizations after reviewing documents the groups provided to show charitable use of their properties.

The board — led by Pat Ritchie, president of the Property Tax Board of Assessment Review — met with representatives of Clinton Eagles 887 and the Grand Council of the 1 Half Century Club of America, Inc., to review charitable-donation records, gaming/charity ledgers and descriptions of community uses tied to parcel numbers 83-13-15-130-036-002 (Clinton Eagles) and 83-13-15-420-003-000-002 (Half Century Club).

The review was prompted by state-level guidance and prior rulings from the Indiana Board of Tax Review (IBTR) that emphasize a property’s use must provide a present benefit to the general public to qualify as charitable. Pat Ritchie said, "A noble and worthwhile purpose is not sufficient to qualify," and asked the organizations to show how their properties provide community benefit rather than primarily recreational or private social uses.

Representatives from Clinton Eagles 887 provided last year’s and this year’s charitable-donation records and said the organization donates use of its backroom for funeral dinners and community events, and has supported the Little Italy Festival and Boy Scouts. Brian Russell, identified in the meeting as secretary at Clinton Eagles 887, told the board, "whenever somebody comes to us with a funeral, celebration of life or after funeral dinner, we donate the backroom to them." The board staff copied the submitted records for the file.

Officials from the Half Century Club submitted gaming charity ledgers and check stubs showing charitable disbursements. Brad Shepherd, secretary of the 1 Half Century Club, and Keith Kramer, treasurer, described similar community-oriented uses and donations. Board members said those materials addressed the county’s request for evidence that use of the properties benefits the broader community.

Board members reviewed IBTR decisions the county uses as guidance in exemption reviews, noting that prior case law has found purely social or recreational bars and private social spaces do not meet the charitable-use standard the state requires. Ritchie told the applicants the county would notify them in writing of the formal determination and discussed procedural next steps related to a pending IBTR appeal. If the county affirms exemption status, applicants were asked to submit the IBTR withdrawal form so the statewide case can be closed.

The board did not record a formal roll-call vote in the transcript. Board members present — Pat Ritchie, Sandy Whitaker and Brad Ringwall — expressed no objection after reviewing the submitted documentation and indicated the exemptions will continue provided the materials remain on file and applicants complete the IBTR paperwork. A staff member identified as Paige will handle filing and notify the organizations in writing.

Votes at a glance

- Clinton Eagles 887 (parcel 83-13-15-130-036-002): exemption to continue; no formal roll-call recorded in transcript; county staff to copy records into file and the club advised to submit IBTR withdrawal form if the county affirms exemption.

- Grand Council of the 1 Half Century Club of America, Inc. (parcel 83-13-15-420-003-000-002): exemption to continue; no formal roll-call recorded in transcript; county staff to copy records into file.

The board characterized the meeting as a routine documentation review; members said these organizations likely will not be contacted again for similar documentation for several years unless officers or contact information change. The county’s reliance on IBTR guidance means local findings can be appealed to the IBTR if either party seeks review.