Nonprofits Residential Real Estate Tax

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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

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

Adverse Possessor Of Charitable Organization’s Land Need Not Pay Property Taxes

True cases of adverse possession are exceedingly rare. Some of the requirements are easily met – possession of some or all of a property, under claim of right, for a period of five years. The final requirement – payment of...more

Purely Public Charity In Pennsylvania? Retirement Home Fails Tests In Dunwoody

The Pennsylvania Commonwealth Court recently upheld a decision that denied a property tax exemption to a continuing care retirement community in Dunwoody Village, Inc., 52 A. 3d 408 (Pa. Commw. Ct. 2012)....more

Adverse Possessor Of Religious Nonprofit’s Land Does Not Need To Pay Property Taxes To Obtain Title To Land

The law of adverse possession allows persons to obtain legal title to property by occupying the property for at least five years, and satisfying other requirements such as the payment of taxes on the property. In practice,...more

Protecting Your Nonprofit Housing Counseling Agency's 501(c)(3) Status

In this presentation: - What the IRS is doing - What agencies can expect - The legal requirements for 501(c)(3) status - Recent IRS treatment of housing counseling agencies - How to prepare...more

IRS Denials of Tax-Exempt Status to Mortgage Foreclosure Assistance Providers Offer Lessons for Housing Counseling Agencies

The Internal Revenue Service (IRS) is preparing an industry-wide review of tax-exempt organizations that are engaged in mortgage foreclosure assistance, including housing counseling agencies (the “compliance project”). In...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

IRS Examinations of Nonprofit Housing Counseling Agencies

This is a pivotal time for nonprofit providers of housing counseling and related services. The Internal Revenue Service ("IRS") has begun to focus on the activities of nonprofit, tax-exempt housing counseling agencies and...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

IRS to Focus on Housing Counseling Agencies

Earlier this year, the Internal Revenue Service’s (“IRS”) Exempt Organizations (“EO”) division unveiled its annual work plan. The plan highlights EO’s priorities for the year and is the best indicator of what the staff will...more

2011 Canadian Tax Foundation Roundtable

The Issues discussed at the 2011 CTF Roundtable include: CCPC Status and Options . . . . 3 Joint Ventures . . . . 3 Health Care Spending Bonus . . . . 5 Interpretation Bulletin Review . . . . 6...more

What is Charity Care - Qualifying for Property Tax Exemptions

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

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