was primarily intended to and did benefit its union and employer parties and not the community in general[,]” despite evidence that community received indirect benefit); California College of Mortuary Science v. County of Los Angeles, 23 Cal.App.3d 702, 100 Cal.Rptr. 558, 560 (1972) (denying exemption to vocational school in mortuary sciences because it did “not benefit primarily t d. of Equalization, 237 Neb. 1, 465 W.W.2d 111, 121 (1991) (denying tax exemp tion to Bar Foundation because it had not shown that it “[was] an institution with the primary or predominant activity of offering regular courses with systematic instruction in academic, vocational, or technical subjects”); PICPA Found. for Educ. & Research v. Commonwealth, 143 Pa.Cmwlth. 291, 598 A.2d 1078, 1082, 1083 (1991) (<HOLDING>), aff'd, 535 Pa. 67, 634 A.2d 187 (1993);
holding that the claims to a statutory benefit had not yet vested when the legislature eliminated the benefit holding pension conferred cola was an accrued benefit and not ancillary because it was intended to provide retirement income commenced only at retirement and was a benefit generally transferrable to succeeding employers holding that an eic was neither a social security benefit nor a local public assistance benefit holding that a plantshutdown benefit is not an optional form of benefit holding that petitioner was not entitled to refund as nonprofit educational institution because it operated primarily and predominantly to benefit individuals who have a professional or occupational interest in accounting subjects and only conferred an indirect benefit to the public in general