A New York County trial court has found that the New York City Department of Finance improperly denied a tax exemption for charitable organizations to the Drug Policy Alliance (the “Alliance”), a not-for-profit organization formed to educate the public about drug policy issues. Matter of Drug Policy Alliance v. New York City Tax Comm’n, 2013 NY Slip Op. 33273 (Sup. Ct. N.Y. Cnty. Dec. 16, 2013). The Alliance claimed that its activities are similar to those of other organizations, such as the NAACP Legal Defense Fund and the Catholic Diocese of New York – which are exempt from property taxes – and that the denial was impermissibly based on the subject matter of its advocacy. The court found that the denial of the exemption was arbitrary or irrational, since the Alliance had already been granted tax exempt status by Federal, State and City authorities; similar organizations had been granted tax exemptions; and the Department was applying too narrow a definition of an appropriate educational purpose.