Keeping The 99% Out Is Not Promoting Social Welfare
Actually there are lots of these gated communities and I can see the attraction that they have. You can also mount a social criticism that as people create enclaves of security with private recreational facilities the infrastructure for the 99% might be left to crumble. Regardless of the merits of gated communities apparently the Service does not believe that keeping people out of your space is a community service:
Megachurch Denied Property Tax Exemption For Gym And Bookstore/Cafe
The purpose of the State’s taxation laws clearly are not to interfere with or suppress religious practice. Neither the tax laws or the statutorily defined exemptions discriminate against any particular religion or prohibit or impede any particular practice. They are neutrally applied without regard for religious doctrine or belief. They do not compel CCP to violate or abandon any particular belief, or prevent CCP from any practice.
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Over and over again courts have said that there is nothing sinister in so arranging one’s affairs as to keep taxes as low as possible. Everybody does so, rich or poor; and all do right, for nobody owes any public duty to pay more than the law demands: taxes are enforced exactions, not voluntary contributions. To demand more in the name of morals is mere cant.