Commercial Real Estate › Nonprofit Law

Spotlight on Georgia: Certain Interesting Tax Developments

As in past years, there have been numerous interesting tax-related developments over the last 12 months in the state of Georgia. Just a few of these recent developments are summarized below...more

Summary Of HUD’s LEAN 232 Program E-Mail Blast: Office Of Residential Care Facilities (ORCF), April 29, 2013

In an effort to summarize the highlights of the U.S. Department of Housing and Urban Development (HUD) LEAN E-mail Blasts that we receive, and rarely have time to review in a timely fashion, we at Pepper are providing this...more

You Gave the Church Away?

Church property cases are tough for courts because they have to figure out a way to resolve the conflict without getting involved in evaluating theology or doctrine. In a small Baptist Church case with an unusual power...more

Charter Schools: Leasing a surplus building from the District of Columbia

The District of Columbia has a special program to lease surplus buildings to Charter Schools. Read Roberta Colton's article to find out the details. and best practices....more

Corporate Counsel Solutions - The Right Team for the Job

Corporate Counsel can efficiently and cost-effectively delegate their commercial real estate transactions to outside counsel. This article touches on key-points of the corporate leasing process and the dynamics that corporate...more

Renewing the Right Way

Even in seemingly straight forward transactions, there are several key points a tenant or company should consider when renewing or extending its lease, and a few "best practices" it should adopt....more

What is RLUIPA Substantial Burden on a Church, Anyway?

When a governmental land use regulation imposes a substantial burden on churches, RLUIPA requires that the government show that it has a compelling interest and is meeting that interest in the least restrictive way. So...more

How Secure is Your Pennsylvania Real Property Tax Exemption?

In late January, County Executive Richard Fitzgerald announced that thousands of tax-exempt properties in the county will have their exemptions reviewed in 2013. According to Fitzgerald, each owner of tax-exempt property...more

Small Tenant Lease Negotiating

Startups, small tenants and non-profits can successfully negotiate several key leasing issues that materially improves the terms of their office space leases. By Peter Pokorny, Real Estate Counselors, PLLC. ...more

Maine Supreme Court Clarifies Property Tax Exemption For Non-Profits

In a case watched closely by Maine’s non-profit organizations, the Maine Supreme Judicial Court has held that Hebron Academy, a private secondary school, was exempt from property tax on its various school buildings. The...more

Virginia Supreme Court Opinion Affecting Local Government Law, January 10, 2013

Today, the Virginia Supreme Court issued one opinion affecting Virginia local government law. Congratulations to the County of Albemarle and the City of Charlottesville! The Local Government Attorneys of Virginia supplied an...more

Non Profit Leasing - How to get the Advantage

Non-Profit entities have unique issues that should be considered when leasing office space....more

Office Leasing for Nonprofits: Mastering the Key Issues

In this presentation: Types of Leases - The Leasing Process - Principal Financial Terms of Leases: - Options to Terminate, Renew and Expand - Real Estate Tax Payments - Operating Expense Payments ...more

US Attorneys Turn to Intimidation in a War on Medical Marijuana

Four U.S. Attorneys in California have used disinformation and intimidation tactics in an unwanted attack on California’s medical marijuana dispensaries. For the most part, the federal prosecutors have avoided the courts,...more

Here is the Steeple--But Whose Steeple?

Church property disputes are painful and usually contentious. Usually, though not always, they begin when a congregation wants to leave the denomination, often over doctrinal fidelity. Because it is a dispute over church...more

Federal Legislation Introduced to Support Nonprofit Organizations Improve Energy Efficiency

Legislation introduced in the United States Senate would establish a program offering as much as $50 million per year to assist nonprofit organizations wishing to improve the energy efficiency of their buildings....more

Contribution to Construction Costs Supports Charitable Exemption

In June, the Commonwealth Court addressed another issue of interest to nonprofit entities seeking charitable exemptions from Pennsylvania Sales & Use Taxes and local real estate taxes - whether a substantial contribution to...more

After Years of Judicial and Legislative Uncertainty Hospitals Receive Their Own Property Tax Exemption Under New Law

For the past eight years we have been reporting to you on the controversy surrounding the determination of property tax exemptions for Illinois not-for-profit hospitals. The issue reached the Illinois Supreme Court in April...more

Is That Really a Service Animal?

Published on the National Business Institute Continuing Legal Education (CLE) website as an installment in Michael Kaiser's Animal-Law blog. http://cleblog.nbi-sems.com/2012/01/the-law-and-service-animals/...more

Groundbreaking Legislation on Property Tax and Sales Tax Exemptions for Illinois Hospitals

Illinois Governor Patrick Quinn just signed into law a comprehensive and groundbreaking legislative package that significantly changes the criteria for establishing and maintaining property tax exemptions and sales tax...more

An In-depth Insight into China's New Regulatory on Private Investment in Medical Institution

While the regulatory environment for foreign investment on medical institution is gradually loosening, with promising market prospective in both medical treatment and elderly care industries, enthusiasm from private investors...more

Illinois 97th General Assembly - Tax Bills

Attached is a report prepared for the Illinois State Bar Association State and Local Taxation Section Council. It contains a description that summarizes each tax bill passed by both Houses of the recently concluded...more

Might the Trust, a Creature of English Equity, Actually be a Variant of the Waqf, an Ancient Islamic Legal Construct?

The English trust is a unique legal device whose origin has been the source of much debate among legal scholars. There are three theories concerning the origin of the English trust: the Roman, Germanic, and Islamic. Until the...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

Property Tax Exemption Bill - Illinois Hospitals

Illinois General Assembly Passed New Hospital Property Tax Exemption

SB 2194, the “Medicaid reform” bill, has passed both houses of the General Assembly on May 29, 2012. Included in a 182 page bill was the charity care legislation that will allow hospitals to apply a much broader...more