Although the State Board of Tax Appeals has denied tax exemptions to the Y.M.C.A. of Hackensack and Ridgewood, tax exemption has been accorded the Jewish Community Centre here. The “Y” was denied exemption on the ground that it was “engaged in the operation of a high class social and recreational club for the benefit of its more or less exclusive, membership.” Operating a cafeteria and dormitories was believed the basis for the refusal. The Community Centre is purely a social and recreational institution.
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