Illinois Supreme Court ruling re: tax exemptions for not-for-profit hospitals

On March 18, 2010, in Provena Covenant Medical Center v. Department of Revenue, the Illinois Supreme Court ruled that Provena Covenant Medical Center in Urbana had not dispensed enough charity care to merit a property tax exemption. Provena failed to demonstrate that it was a charitable institution for the year 2002, and it was denied a property tax exemption for the tax year in question as a result.