Nonprofit Law

Read Constitutional Law updates, alerts, news, and analysis from leading lawyers and law firms:

News & Analysis as of May 20, 2013

You Gave the Church Away?

by Theresa Lynn Sidebotham on 4/22/2013

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

What is RLUIPA Substantial Burden on a Church, Anyway?

by Theresa Lynn Sidebotham on 2/28/2013

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?

by Gwendolyn Kern, H. W. Turner, Kathleen Williams | K&L Gates LLP on 2/14/2013

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

Here is the Steeple--But Whose Steeple?

by Theresa Lynn Sidebotham on 10/15/2012

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

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

by McNees Wallace & Nurick LLC on 5/29/2012

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

Back to the Future for Real Estate Tax Exemptions and PILOTs/SILOTs? Charities Must Meet HUP Test and Act 55, Pennsylvania High...

by Ballard Spahr LLP on 5/8/2012

For charitable organizations in Pennsylvania, obtaining and preserving real estate tax exemptions just got a little more difficult. The Pennsylvania Supreme Court has ruled that the statute intended to clarify the...more

Pennsylvania Supreme Court Confirms Supremacy of HUP Test for Determining Real Estate Tax Exemptions

by Reed Smith on 5/7/2012

On April 25, 2012, the Pennsylvania Supreme Court issued a potentially explosive decision to 501(c) corporations in Mesivtah Eitz Chaim of Bobov, Inc. v. Pike County Board of Assessment Appeals; No. 16 MAP 2011. At issue was...more

Tax Exemption Ruling Defines Public Charity v. Business Interests

by Dinsmore & Shohl LLP on 5/3/2012

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