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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 |
URL | https://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 |
推荐引用方式 GB/T 7714 | Evelyn Brody. The 21st Century Fight Over Who Sets the Terms of the Charity Property Tax Exemption. 2016. |
条目包含的文件 | ||||||
文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
2000810-The-21st-Cen(1684KB) | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 |
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