The legal test for a religious exemption is whether:
(1) the primary and inherent use of the property is for “religious worship”. “Religious worship” embodies as a minimum requirement a belief in a Supreme Being and references the rituals, customs, and practices required or believed necessary to carry out the faith’s belief in its Supreme Being; and
(2) the property is owned and operated on a not-for-profit basis.
CSCEA v. Nelson, 898 S.W.2d 547, 549 (Mo. banc 1995); Missouri Church of Scientology v. State Tax Commission, 560 S.W.2d 837, 842 (Mo. banc 1978); Temple Emanuel v. Morton, STC #88-11774.
Schools/Colleges Exemption
The legal test for a school/college exemption is whether:
(1) the primary and inherent use of the property is to serve as an institution of learning with a course of study designed to impart to the students who attend a knowledge of the things broadly covered within the field of education; and
(2) the property is owned and operated on a not-for-profit basis.
State v. Holekamp, 151 S.W.2d 685 (1941).
Charitable Exemption
The legal test for a charitable exemption is whether:
(1) the property is dedicated unconditionally to the charitable activity;
(2) the property is owned and operated on a not for profit basis; and
the dominant use of the property is for the benefit of an indefinite number of people and directly or indirectly benefits society generally.