Common Fund v. Fairfield
In Common Fund v. Fairfield, 228 Conn. 375, 636 A.2d 795 (1994), the Court considered a corporation's eligibility for a charitable exemption under General Statutes 12-81 (7) and 12-89a. Section 12-89a cites Internal Revenue Code 501 (c) and (d) of title 26 of the United States Code as establishing the criteria for such an exemption. The court held that the determinative federal statute was 501 (f). Id., 381-83.
In support of its holding, the court relied on the principle that, "because the legislature is always presumed to have created a harmonious and consistent body of law, the proper construction of any statute must take into account the mandates of related statutes governing the same general subject matter."