News & Analysis as of

Educational Institutions Tax Exemptions

Bricker Graydon LLP

For Many Tax-Exempt Employers - Thanks to IRS Excise Taxes

Bricker Graydon LLP on

When considering compensation and benefits packages to lure and retain top executives or talent, nonprofit organizations, including universities and hospitals, are often at a disadvantage compared to their for-profit rivals....more

Pullman & Comley - School Law

Connecticut Bill Targets Property Tax Exemptions for Educational Institutions

A bill has been introduced before the Connecticut General Assembly that would eliminate property tax exemptions for real property acquired by an “independent institution of higher education” on or after October 1, 2024...more

Patterson Belknap Webb & Tyler LLP

January 2024 Legislative Round Up

Recent bills in the U.S. House of Representatives and Senate demonstrate legislators’ concerns about several issues related to nonprofits, including: (1) admissions practices at institutions of higher education; (2)...more

Baker Donelson

Tax-Exempt Private Schools Treated Equally to Federally Funded Schools, Subject to Title IX Requirements

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At least one federal court – the U.S. District Court for the District of Maryland – has found that a federal tax exemption qualifies as federal financial assistance under Title IX, rendering it subject to the requirements of...more

Freeman Law

Tax Treaties and Exempt Income

Freeman Law on

Most United States tax treaties provide an exemption for certain categories of employees, including teachers, students, and researchers....more

Franczek P.C.

Daycare Center Denied Tax Exemption Despite Fulfilling School’s Educational Mission

Franczek P.C. on

For-profit daycare centers have a history of being denied property tax exemptions by the Illinois Department of Revenue.  A recent decision from the Illinois Appellate Court upholds another such denial and extends the...more

Bowditch & Dewey

Tuition Remission: If the Plan Discriminates, the Tax Consequences are Brutal

Bowditch & Dewey on

One of the great perks of working at a private educational institution—university, college, or independent school—is the tuition remission for employees and their families. You know how expensive school tuition has become. So...more

Cole Schotz

For-Profit Operations At A State Owned University Found To Qualify For Tax Exemption

Cole Schotz on

In what may prove to be a watershed moment for real property tax exemption jurisprudence in New Jersey, the Appellate Division has held that property located on the campus of Kean University (a State owned institution of...more

Nossaman LLP

Bipartisan Support for Bill Authorizing Tax Exempt Financing of Public Buildings

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A pair of Senators from both sides of the aisle, Senator Todd Young (R-Ind.) and Senator Catherine Cortez Masto (D-Nev.), introduced the Public Buildings Renewal Act of 2019 last week, which would authorize the use of tax...more

Harris Beach PLLC

The New York State Budget: New Tax Code and Record Funding for Education

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The recent passage of the state’s budget, which took effect on April 1, 2018, aims to provide relief to the middle class to combat the change in federal tax law. New York is making a concerted effort to protect...more

Cadwalader, Wickersham & Taft LLP

Provisions of the Final Tax Reform Bill Affecting Nonprofit Tax-Exempt Organizations

On December 20, 2017, the Senate and House of Representatives passed H.R. 1, known as the “Tax Cuts and Jobs Act” (“Tax Reform Bill”). President Trump is expected to sign the Tax Reform Bill by early January. The Tax Reform...more

Orrick, Herrington & Sutcliffe LLP

Oregon Client Alert Urgent Action Needed to Preserve Private Activity Bonds

Maintaining the existing authority under the Code for private activity bonds (PABs) is vital to continuing public and private investments in infrastructure that support the economy and essential public services. Such...more

Bowditch & Dewey

Current Issues for Higher Education Real Estate Lawyers

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Campus Real Estate, Property Management, Tax Credits The 15th Annual Higher Education Real Estate Lawyers conference was held in San Francisco, where attendees listened to and learned from both in-house and outside counsel at...more

Miller Canfield

For-Profit Schools Ruled Exempt From Michigan Personal Property Tax

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In a departure from past interpretation, the Michigan Supreme Court issued a ruling on May 1, 2017 expanding the use of personal property tax exemptions available to for-profit institutions. In SBC Health Midwest, Inc. v City...more

Robinson+Cole RLUIPA Defense

Nashville Islamic Center’s Religious Discrimination Claims Dismissed

A federal district court in Tennessee recently dismissed for lack of subject matter jurisdiction a claim by the Islamic Center of Nashville (ICN) lawsuit challenging a Tennessee property tax exemption law on religious freedom...more

Orrick, Herrington & Sutcliffe LLP

Higher Education, Exempt Organization & Governmental Financings - Tax Presentation

Qualified Equity - Allocation & Accounting Rules for Private Business Use - New Treasury Regulations regarding measurement and allocation of private business use (PBU) benefit universities that finance a...more

Holland & Knight LLP

Religious Institutions: August 2015

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The decision by the United States Supreme Court on same-sex marriage has been greeted with praise and disdain by different corners of the country. The faith-based community has been especially outspoken. This is not...more

Franczek P.C.

Illinois Court Finds Special Property Tax Exemption Unconstitutional

Franczek P.C. on

A property tax exemption designed to benefit a single aviation company was recently found unconstitutional by the Illinois Appellate Court. The exemption was only for fixed base operators (FBOs) providing aeronautical...more

Faegre Drinker Biddle & Reath LLP

Indiana Tax Court Upholds Property Tax Exemption For Early Learning Center

On April 1, 2015, the Indiana Tax Court in Johnson County PTABOA and Assessor v. KC Propco LLC d/b/a Kindercare Learning Center affirmed the grant of a 100% real property tax educational purpose exemption for property used as...more

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