This post was originally published here (Center on Nonprofits and Philanthropy)
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.
