incorporated organizations, on the other," noting that its holding "concerns only schools that have no legal identity separate from a church." Id. at 782 & n. 12, 101 S.Ct. 2142. 124 In contrast, a separate legal entity that is not operated "primarily for religious purposes" is not subject to the exemption, despite affiliations it may have with religious organizations. Rather, as in Samaritan Institute, where courts have found that an organization is an entirely separate legal entity engaging in activities that are not religious per se, they have generally distinguished S6 Martin Evangelical Lutheran Church and held the exemption from unemployment compensation taxes inapplicable. See, e.g., Bethania Ass'n v. Jackson, 262 Ill.App.3d 773, 200 IIl.Dec. 332, 635 N.E.2d 671, 676 (1994) (<HOLDING>); accord Concordia Ass'n v. Ward, 177
holding that a faa certificate was not dispositive as to whether an airline operated on an established line for purposes of the excise tax exemption holding that cemetery owned and operated by association of churches was not entitled to unemployment compensation tax exemption because services it provided were the same as those of secular cemeteries and therefore its primary purpose was not religious holding that a charitable organizations religious purposes will not remove it from the purview of a property tax exemption holding that the statutes establishing the national motto and directing its reproduction on us currency clearly have a secular purpose and that the mottos primary effect is not to advance religion instead it is a form of ceremonial deism  and therefore the statutes do not violate the establishment clause holding american association of cereal chemists and american phytopathological society was not entitled to realestate tax exemption as seminaries of learning even though their primary purpose was educational because the offerings were restricted to the limited area the organizations promote