7-6-11 Schools Services, Inc. v. West Windsor Township (A-114-09; 066060)
West Windsor Township properly denied a property tax exemption to International Schools Services, Inc. (ISS), a nonprofit entity, for the tax years 2002 and 2003 because the commingling of effort and entanglement of activities and operations by ISS and its profit-making affiliates was significant and substantial, with the benefit in the form of direct and indirect subsidies flowing only one way – from ISS to the for-profit entities.