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Alabama Tax Developments – 2014 Year in Review

This SALT Alert summarizes the major legislative, judicial, and administrative developments affecting Alabama business taxpayers with respect to income, transactional, and property taxes, as well as several updates on...more

Indiana Property Tax Rulings: Charitable Purpose Exemption For Rented Home And Duplex; Taxpayers Prevail With USPAP Appraisal,...

The following summaries of final determinations by the Indiana Board of Tax Review from the first half of 2014 were prepared by Noeli E. Serna, a 2014 summer associate at Faegre Baker Daniels who will be entering her second...more

Tissue Bank Owned By For-Profit And Leased To Related Non-Profit Exempt From Indiana Property Tax

In Hamilton County Assessor v. SPD Realty, LLC, Cause No. 49T10-1104-TA-28 (May 27, 2014) (March 1, 2009 assessment date), the Indiana Tax Court affirmed the grant of a charitable purpose exemption where the office building...more

SJC Upholds Charitable Property Tax Exemption for Land Conservation Organization

On May 15, the Supreme Judicial Court released its opinion in New England Forestry Foundation v. Hawley, ruling that a 120-acre parcel of forest land owned by the Foundation in the Town of Hawley was eligible for the...more

NJ Federal Court Rules Pension Plan Established By Church-Controlled Hospital Not an ERISA-Exempt Church Plan

On March 31, 2014 the U.S. District Court in New Jersey held that a defined benefit pension plan established by St. Peter’s Healthcare System was not a church plan exempt under ERISA despite the fact that St. Peter’s is...more

Updated Procedures For Reinstating Tax-Exempt Status: IRS Issues Revenue Procedure 2014-11

In This Issue: - What You Need to Know - Methods to Reinstate Tax-Exempt Status Smaller Organizations Applying Within 15 Months of Revocation Date - Organizations Not Eligible for the Streamlined Process Applying...more

Rhode Island Real Estate Tax Appeals for Non-Profit Organizations

It is clear that the municipalities in Rhode Island are facing tough financial times. Municipalities are eagerly searching for new sources of tax revenue to meet budgetary shortfalls. Unfortunately, this search has led to...more

IRS Releases Final Colleges and Universities Compliance Report: Reveals Significant Underreporting

A recent report of the IRS’ Exempt Organizations (EO) division provides the results of a multi-year audit of tax-exempt colleges and universities regarding their compliance with IRS reporting requirements. The report focuses...more

Court Of Appeal Rejects County Assessor’s Method Of Valuing Mobilehome Spaces

A county assessor erred when it valued the mobilehome spaces in a mobilehome park, underlying a mobilehome, by subtracting the value of the mobilehome from the purchase price of the mobilehome, as established by a valuation...more

Supreme Court Affirms Constitutional Test Must be Met by Those Seeking Charitable Exemptions

In a 4-3 decision, the Pennsylvania Supreme Court, in Mesivtah Eitz Chaim of Bobov, Inc. v. Pike County Board of Assessment Appeals, No. 16 MAP 2011 (April 25, 2012) (“Mesivtah”), held that a property owner seeking an...more

Tax Exemption Ruling Defines Public Charity v. Business Interests

The Kentucky Supreme Court recently ruled that a private, non-profit entity which acquired and marketed property in order to attract new business to Floyd County, did not qualify for an exemption from paying ad valorem real...more

Health Headlines - July 18, 2011

In This Issue: - IRS Releases Community Health Needs Assessment Guidance for Tax-Exempt Hospitals - California Department Of Insurance Issues Order to Show Cause Against Blue Shield of California for Denying Autism...more

Mofo New York Tax Insights - March 2011 - Volume 2, Issue 3

In this issue: Taxpayer’s Testimony Fails to Establish Non-Residency; New Unit in A.G.’s Office to Pursue Tax Claims Under False Claims Act; ALJ Vacates Demand for Bill of Particulars; Non-Profit’s 99-Year Lease Insufficient...more

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