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来源类型Journal Article
规范类型其他
The 21st Century Fight Over Who Sets the Terms of the Charity Property Tax Exemption
Evelyn Brody
发表日期2016-06-14
出版年2016
语种英语
概述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
摘要

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.

主题Nonprofits and Philanthropy ; Taxes and Budget
URLhttps://www.urban.org/research/publication/21st-century-fight-over-who-sets-terms-charity-property-tax-exemption
来源智库Urban Institute (United States)
资源类型智库出版物
条目标识符http://119.78.100.153/handle/2XGU8XDN/479311
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GB/T 7714
Evelyn Brody. The 21st Century Fight Over Who Sets the Terms of the Charity Property Tax Exemption. 2016.
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