May 30, 2002 | Read Time: 1 minute
Property-Tax Exemption for Charities
edited by Evelyn Brody
The clash between charities and municipalities over property-tax exemption is examined in this book written by contributors from a range of disciplines.
In the first chapter, Janne G. Gallagher, deputy general counsel of the Council on Foundations, provides background on the legal landscape of property-tax exemption, describing the basic legal structure and the relationship between states and their local governments in recognizing charity exemptions from property taxes. Joan M. Youngman, a senior fellow at the Lincoln Institute of Land Policy, follows with a look into the political debate and the impact of recent national trends, such as public scrutiny of nonprofit operations and the growth in the number and wealth of nonprofit organizations.
Other chapters examine the current structure of the nonprofit property-tax exemption. Stephen Diamond, a professor at the University of Miami School of Law, discusses why he thinks the origins of philanthropic tax exemption are problematic, and Deirdre Dessingue, associate general counsel at the U.S. Conference of Catholic Bishops, explores the issue from the perspective of religious organizations.
The book concludes with brief commentaries on specific issues and experiences with property-tax exemption, including a piece by Daniel Salomone, executive director of the Minnesota Taxpayers Association, who describes the difficulties of enforcing the property-tax law in Minnesota.
Publisher: Urban Institute, 2100 M Street, N.W., Washington, D.C. 20037; (202) 261-5790; fax (202) 833-6231; swilson@ui.urban.org; http://www.urbaninstitute.org; 407 pages; $34.50.
