Nonprofits Commercial Real Estate

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Continuing Care Retirement Community Denied Property Tax Exemption

The Illinois Appellate Court recently upheld the denial of a property tax exemption on both charitable and religious grounds for the Meridian Village continuing care retirement community (CCRC) in Glen Carbon. A CCRC provides...more

The Nuts And Bolts Of Property Tax Exemptions For Nonprofits

Regular readers of this column no doubt are used to the typical note on state tax topics such as residency and sales taxes. But here at Noonan’s Notes global headquarters, we like to mix it up occasionally, not only to...more

D.C.’s Less Charitable Approach to Property Tax Exemptions for Non-Profits

Under District of Columbia law, organizations that own buildings in D.C. used for purposes of public charity principally in the District are entitled to property tax exemptions. (D.C. Code § 47-1002(8)). However, in light...more

California Issues Guidance on Nonprofit Property Owners Hosting Solar

The California Board of Equalization in December 2013 issued guidance to advise nonprofit real-estate owners of the property tax consequences of hosting on their tax exempt properties solar generating equipment owned by...more

SJC Case Could Result in Loss of Property Tax Exemptions for Certain Conservation Land

A property tax dispute involving a $172 property tax on conservation land owned by The New England Forestry Foundation (the “Foundation”) in the Town of Hawley could impact land conservation organizations throughout the...more

New York City Real Property Tax Exemption is Not Guaranteed for Not-for-Profit Organizations

Not-for-profit (NFP) organizations owning real property in New York City must meet certain ownership, purpose, and use requirements in order to qualify for real property tax exemption. NFP organizations often mistakenly...more

Tax Court Deals Another Blow to Conservation Easements

On June 24, 2013, the U.S. Tax Court disallowed a couple’s deduction for the donation of a conservation easement on the façade of a building to the National Architectural Trust, a qualified charitable organization. The court...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

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

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

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