Journal Article The 21st Century Fight Over Who Sets the Terms of the Charity Property Tax Exemption
Evelyn Brody
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This article considers significant legal developments subsequent to prior comprehensive work on property tax exemption from Evelyn Brody. Turning from the substantive issue of defining charity, this paper considers the “who” question by examining the roles of the courts, legislatures, municipalities, and charities in determining exemption and payments in lieu of taxes.

This article originally appeared in the April 2016 edition of the Exempt Organizations Tax Review.

Research Areas Nonprofits and philanthropy Taxes and budgets
Tags State and local tax issues Tax policy and charities
Policy Centers Center on Nonprofits and Philanthropy