YWCA v. New York

In YWCA v. New York (217 A.D. 406, [1st Dept. 1926], aff'd 245 NY 562 [1927] the premises included a cafeteria that was open not just to members, but served a majority of its meals at a profit to the general public. The Court held that the profit-making nature of a restaurant, open not just to members of a charitable organization but to the general public as well, was not incidental to the owner's charitable use and thus a full tax exemption for the premises was not warranted.