A community art center has been denied real estate tax exemption by the New Jersey Tax Court because, the Court said, it was not used exclusively for charitable purposes. The center ran an “artist in residence” program in which it provided studio space for artists for $50 a month. The artists were permitted to display and sell their works to the general public, while paying a sales commission to the center pursuant to an “informal arrangement.” It held several art expos a year where it collected a small cover charge for admission. Again the artists who sold work paid a commission under another informal arrangement. The center offered classes in which the teachers split the fees with the...