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- Title
ABANDONING PROPERTY TAXES ASSESSED ON FALLOW NONPROFIT PROPERTY.
- Authors
Viola, Brittany L.
- Abstract
The article examines the varying constructions and purposes of property tax exemptions for nonprofits organizations in the U.S. It explores how nonprofits are regulated by federal and state governments and explains the tax treatment of these organizations. It analyzes major approaches to taxing vacant nonprofit property and urges for national consistency by pressuring all states to broadly define nonprofit exemption provisions.
- Subjects
UNITED States; PROPERTY tax; NONPROFIT organizations; TAX exemption; PROPERTY tax laws; TAX assessment; VACANT lands; FEDERAL government of the United States
- Publication
University of Illinois Law Review, 2012, Vol 2012, Issue 1, p287
- ISSN
0276-9948
- Publication type
Article