Property tax Exemption for Charities

Massachusetts did not have church exemption laws until 1837 , New Hampshire
until 1842 , and New Jersey until 1851. ... that the first state constitution ( that of
Kansas ) expressly exempted churches from taxation ( Zollmann 1916a , 649 ) .

Property tax Exemption for Charities

Author: Evelyn Brody

Publisher: The Urban Insitute

ISBN: 9780877667063

Page: 408

View: 253

Contributors in municipal studies, law, and philanthropic studies discuss property-tax exemption for charities and how public perception on property-owning charities differs from reality. They survey the legal and political landscape of property-tax exemption for nonprofit organizations, examine the development of the current structure of nonprofit property-tax exemption and its legal rationales, and assess mechanisms adopted by local municipalities to offset some of the revenue lost because of exempt properties. Material originated at the December 1997 26th Annual Conference of the Association for Research on Nonprofit Organizations and Voluntary Action. Annotation copyrighted by Book News, Inc., Portland, OR.

Bulletin

MORTON , J. F. , Jr. Exempting the Churches . 1916. 84 + 10 p . An elaborate
argument against the exemption of church property from taxation , on the ground
that such exemption is equivalent to indirect support of the church by the state .

Bulletin

Author: National Tax Association

Publisher:

ISBN:

Page:

View: 143

The Ceylon Blue Book

6 , 1916 An Ordinance to amend " The Riot Damages Ordinance , No. 23 of 1915
” 121 of Mar. 6 , 1916 An Ordinance exempting certain churches from operation
of Ordinance No. 12 of 1846 , and empowering the Synod of the Church of ...

The Ceylon Blue Book

Author:

Publisher:

ISBN:

Page:

View: 805

The Legislative Enactments of Ceylon

7 of 1916 . " 2 The churches mentioned in the schedule hereto are and they are
hereby declared exempt from the operation of the Ordinance No . 12 of 1846 and
any amending Ordinance thereof . 3 If at any time after the passing of this ...

The Legislative Enactments of Ceylon

Author: Ceylon

Publisher:

ISBN:

Page:

View: 307

Hearings

Churches are not , and may not be , exempt from assessments , Wesley M.E.
Church v . Columbia , 105 S.C. 303 ( 1916 ) . Code of Laws ( 1963 supp . ) 65-
1522 exempts from taxation ( 1 ) certain charitable organizations in various
counties ...

Hearings

Author: United States. Congress. House. Committee on the Judiciary

Publisher:

ISBN:

Page:

View: 164

The Ordinances of Ceylon

7 of 1916. ” 2 The churches mentioned in the schedule hereto are and they are
hereby declared exempt from the operation of the Ordinance No. 12 of 1846 and
any amending Ordinance thereof . 3. If at any time after the passing of this ...

The Ordinances of Ceylon

Author: Ceylon

Publisher:

ISBN:

Page:

View: 579

District of Columbia Code Annotated

the provisions of section 47-801 , providing for exemptions of church and school
property , and Acts amendatory thereof . ... inclusive , occupied by the Daughters
of the American Revolution , is hereby exempt from and after February 23 , 1916
 ...

District of Columbia Code  Annotated

Author: District of Columbia

Publisher:

ISBN:

Page:

View: 978

American law reports ALR 3d Cases and annotations

The exemption does not apply to property not so used . 87. Commonwealth v
First Christian The purpose of granting exemption from Church ( 1916 ) 169 Ky
410 , 183 SW 943 , taxation to cemeteries to accord perpetual mod on other
grounds ...

American law reports  ALR 3d  Cases and annotations

Author:

Publisher:

ISBN:

Page:

View: 245

American Law Reports Annotated

It is the use of the property, and not the ownership, which determines the
question of exemption. Broadway Christian Church v. Com. (1901) 112 ... First
Christian Church (1916) 169 Ky 410, 183 SW 943, Ann Cas 1918B 525; Armand
v. Dumas ...

American Law Reports Annotated

Author:

Publisher:

ISBN:

Page:

View: 129

The Weekly Notes

On October 29 , 1917 , the respondent was appointed by tained a certificate of
exemption in September , 1916 , was the ... a pastor evangelist of two
Congregational churches , 24 , 1916 , the date when the Military Service Act ,
1916 ( Session ...

The Weekly Notes

Author: Sir Frederick Pollock

Publisher:

ISBN:

Page:

View: 306

The Southeastern Reporter

(Supreme Court of South Carolina. Aug. 10, 1916.) MUNICIPAL
CORPORATIONs (W434(2) — IMPROVEMENTS — ASSESSMENTS —
EXEMPTIONs -—CHURCHEs—“TAX.” Exemption of churches from taxation by
direct provision of Const.

The Southeastern Reporter

Author:

Publisher:

ISBN:

Page:

View: 722

Baldwin s Kentucky Revised Statutes Annotated

Construction and scope tion of another house of worship . Commonwealth In
determining exemptions for religious worship , v . First Christian Church of
Louisville ( Ky . 1916 ) the use rather than the fact of ownership is the 169 Ky .
410 , 183 S ...

Baldwin s Kentucky Revised Statutes Annotated

Author: Kentucky

Publisher:

ISBN:

Page:

View: 820