Tax Law, Nonprofit Law, Constitutional Law

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

Sales and Use Tax for Nonprofits: Updates & Expectations for 2013

by Walter R. Calvert, Tammara F. Langlieb, Jeffrey S. Tenenbaum | Venable LLP on 1/8/2013

In this presentation: - Internet Selling - Internet Buying - Nexus - Sales and Use Tax Audits - Conference Hosting Please see full presentation below for more information....more

Act 55 Charitable Exemption Standards Undermined Further

by McNees Wallace & Nurick LLC on 9/25/2012

The usefulness of the objective Charitable Exemption Standards set out in Act 55 of 1997, the Purely Public Charity Act, seems to have been further undermined by a recent Commonwealth Court decision. As discussed in our May...more

Religious Institutions: September 2012 Update

by Nathan A. Adams IV | Holland & Knight LLP on 9/7/2012

A corporation is an artificial or fictional person, ordinarily distinct from both its individual members or shareholders and its subsidiaries and affiliates, even when owned by just one person. A key reason many organizations...more

IRS Releases Proposed Regulations on Requirements for Tax-Exempt Hospitals

by Ropes & Gray LLP on 6/26/2012

On June 22, only days before the Supreme Court is expected to rule on the constitutionality of the Patient Protection and Affordable Care Act (“PPACA”), the Treasury Department released proposed regulations under Internal...more

Court Of Appeal Rejects County Assessor’s Method Of Valuing Mobilehome Spaces

by Kronick, Moskovitz, Tiedemann & Girard on 5/30/2012

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

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