Read need-to-know updates, commentary, and analysis on Nonprofits issues written by leading professionals.
Municipal Bankruptcies – Interview with Bill Kannel, Member, Mintz Levin
Financing Trends in Life Sciences – Interview with Bill Whelan, Member, Mintz Levin
Dual Track Auctions for Distressed Companies – Interview with Rich Moche, Member, Mintz Levin
Higher Education Oversight and Governance: Role of a College Board of Trustees
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
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
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
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
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
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
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
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
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
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
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
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
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
A recent Pennsylvania Supreme Court decision has rekindled the issue of what constitutes a "purely public charity" for real estate tax exemption purposes in Pennsylvania. The decision may lead to a renewed interest of school...more
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
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
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
The Fourth District Appellate Court recently found that the Department of Revenue correctly denied a property tax exemption where a charitable organization sold a property to a limited liability company formed by a concerned...more
Church of the Overcomer v. Delaware County Board of Assessment Appeals, No. 269 C.D. 2010 (March 17, 2011)
The Commonwealth Court has held that a church’s community center was not entitled to an exemption from real estate...more
Philadelphia Hotel Tax
The Court of Common Pleas of Philadelphia County has upheld the Philadelphia Tax Review Board’s ruling that Expedia, an online vendor of discount hotel rooms, is not an “operator” of a hotel, and is...more
This article discusses the two decisions from the Illinois Department of Revenue (IDOR) concerning the property tax exemption applications were filed by two health care applicants:
Community Health Care, a non-profit,...more