PUBLIC LAWS-CH. 826 -DEC. 24, 1942 Sale of grounds at profit. Taxes payable. (i) Hospital buildings, belonging to and operated by organizations which are not organized or operated for private gain, including build- ings and structures reasonably necessary and usual to the operation of a hospital. (j) Buildings belonging to and operated by schools, colleges, or universities which are not organized or operated for private gain, and which embrace the generally recognized relationship of teacher and student. (k) Buildings belonging to and used in carrying on the purposes and activities of the National Geographic Society, American Phar- maceutical Association, The Medical Society of the District of Columbia, the National Lutheran Home, the National Academy of Sciences, Brookings Institution, the American Forestry Association the Carnegie Institution of Washington, the American Chemical Society, the American Association to Promote the Teaching of Speech to the Deaf, and buildings belonging to such similar institu- tions as may be hereafter exempted from such taxation by special Acts of Congress. (1) Cemeteries dedicated to and used solely for burial purposes and not organized or operated for private gain, including buildings and structures reasonably necessary and usual to the operation of a cemetery. (m) Churches, including buildings and structures reasonably nec- essary and usual in the performance of the activities of the church. A church building is one primarily and regularly used by its congre- gation for public religious worship. (n) Buildings belonging to religious corporations or societies primarily and regularly used for religious worship, study, training, and missionary activities. (o) Pastoral residences actually occupied as such by the pastor, rector, minister, or rabbi of a church: Provided, That such pastoral residence be owned by the church or congregation for which said pastor, rector, minister, or rabbi officiates: And provided further, That not more than one such pastoral residence shall be so exempt for any one church or congregation. (p) Episcopal residences owned by a church and used exclusively as the residence of a bishop of such church. (q) Buildings belonging to organizations which are charged with the administration, coordination, or unification of activities, locally or otherwise, of institutions or organizations entitled to exemption under the provisions of this Act, and used as administrative head- quarters thereof. (r) (1) Grounds belonging to and reasonably required and actually used for the carrying on of the activities and purposes of any institution or organization entitled to exemption under the pro- visions of this Act. (2) Additional grounds belonging to and forming a part of the property of such institutions or organizations as of July 1, 1942. Such exemption shall be granted only upon the filing of a written application to the Commissioners, supported by an affidavit that such additional grounds are not held for profit or sale but only for the enlargement and expansion of said institution or organization. If, however, at any future date the grounds so exempted, or any portion thereof, shall be sold and a profit shall result from such sale the taxes thereon for each year from the date of acquisition of such property for which no tax has been paid shall immediately become due and payable, without interest: Provided, however, That the total of such taxes shall not exceed 50 per centum of the net profit derived from such sale. The Commissioners shall be furnished a copy of the 1090 [56 STAT.
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