Provena Covenant Medical Center v. the Department of Revenue of the State of Illinois 

Hospital not-for-profit corporation is denied religious exemption and property tax exemption for 43 parcels of real estate for 2002 tax year, as record is inadequate to demonstrate that it was a charitable institution, and primary purpose for which property was used was providing medical care to patients for a fee. Whether property is used exclusively for charitable purpose, rather than for community benefit, is the appropriate issue for determining charitable status.