BOISE – The Idaho Supreme Court has ruled that the J.R. Simplot Foundation was not eligible for a tax exemption while constructing is “urban meeting place” in downtown Boise in 2015.

In its Thursday decision, the state’s highest court decided the structure did not qualify for a charitable tax exemption because it was under construction and not being used exclusively for charitable purposes.

The five-story complex called JUMP – or Jack’s Urban Meeting Place – was roughly 70 percent complete in early 2015 and held its grand opening by the end of that year.

Thursday’s decision affirms a prior district court ruling, which agreed with Ada County that the foundation did not qualify for a tax exemption.

A spokesman for the foundation did not immediately return a request for comment on Friday.