In Presbyterian Residence Center Corp. v. Wagner, 66 A.D.2d 998, 411 N.Y.S.2d 765 (4th Dept. 1978) the Court denied an exemption to a corporation that operated a housing project for the elderly, holding that petitioner's purposes were "indistinguishable from the purposes of commercial real estate corporations generally." In dicta, the Court noted that the legislative history indicated that the exemption was intended for organizations such as the YMCA, YWCA, Boy Scouts and Girl Scouts.