Question: Maine exempted many charitable institutions from real estate taxes but denied this benefit to a...
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Question: Maine exempted many charitable institutions from real estate taxes but denied this benefit to a charity that primarily benefited out-of-state residents. Camp Newfound was a Christian Science organization, and 95% of its summer campers came from other states. Camp Newfound sued Maine. Discuss. Strategy: The state was treating organizations differently depending on what states their campers come from. This raised Commerce Clause issues. Did the positive aspect or dormant aspect of that clause apply? The dormant aspect applied. What does it state? Apply that standard to theses facts. (See the "Result" at the end of this section.)
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