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: 171

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.

Liberal Suppression

John M. Farley, “Why Church Property Should Not Be Taxed,” Forum, 434 (June
1894); Carl Zollmann, “Tax Exemptions of American Church Property,” Michigan
Law Review, 14: 646, 649 (1916); James F. Morton Jr., Exempting the Churches,
 ...

Liberal Suppression

Author: Philip Hamburger

Publisher: University of Chicago Press

ISBN: 022652213X

Page: 432

View: 741

In the course of exempting religious, educational, and charitable organizations from federal income tax, section 501(c)(3) of the Internal Revenue Code requires them to refrain from campaign speech and much speech to influence legislation. These speech restrictions have seemed merely technical adjustments, which prevent the political use of a tax subsidy. But the cultural and legal realities are more disturbing. Tracing the history of American liberalism, including theological liberalism and its expression in nativism, Hamburger shows the centrality of turbulent popular anxieties about the Catholic Church and other potentially orthodox institutions. He argues persuasively that such theopolitical fears about the political speech of churches and related organizations underlay the adoption, in 1934 and 1954, of section 501(c)(3)’s speech limits. He thereby shows that the speech restrictions have been part of a broad majority assault on minority rights and that they are grossly unconstitutional. Along the way, Hamburger explores the role of the Ku Klux Klan and other nativist organizations, the development of American theology, and the cultural foundations of liberal “democratic” political theory. He also traces important legal developments such as the specialization of speech rights and the use of law to homogenize beliefs. Ultimately, he examines a wide range of contemporary speech restrictions and the growing shallowness of public life in America. His account is an unflinching look at the complex history of American liberalism and at the implications for speech, the diversity of belief, and the nation’s future.

Personal Perspectives

Four received exemption from combatant service, and two were granted absolute
exemptions, upon condition they continued to support dependent relatives (Daily
Mercury, 15 March 1916). It would be equally false ... Four brothers who were
members of a “strict” Baptist church, for instance, all had their application for
exemption on religious grounds rejected (Liverpool Echo, 28 February 1916).
When the ...

Personal Perspectives

Author: Timothy C. Dowling

Publisher: ABC-CLIO

ISBN: 1851095659

Page: 355

View: 996

This captivating collection of first-hand accounts brings to life the "War to End All Wars." * Twelve essays by international scholars explain the myriad ways in which different groups experienced World War I * A set of "unique perspectives" describes the experiences of smaller groups, including shock troops and victims of gas attacks * Each essay begins with a historical overview that provides context for the experiences of individuals * A detailed chronology marks key events during the war including the sinking of the Lusitania, the Ottoman extermination of Armenians, and the murder of Rasputin * Each essay includes an extensive bibliography emphasizing works in social history and listing additional resources for further exploration

Municipal Reference Library Notes

Morton , J . F . , Jr . Exempting the churches . 1916 . 84 + 10 p . 336 . 212M84 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
 ...

Municipal Reference Library Notes

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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

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The Atheist

Atheists disagreed with the church's “gospel of pain,” which is why they were
persecuted. ... preceded her in the cause of challenging church tax exemptions
by a half-century, and she read from his 1916 publication, Exempting the
Churches, ...

The Atheist

Author: Bryan F. Le Beau

Publisher: NYU Press

ISBN: 0814752853

Page: 387

View: 538

In 1964, Life magazine called Madalyn Murray O’Hair “the most hated woman in America.” Another critic described her as “rude, impertinent, blasphemous, a destroyer not only of beliefs but of esteemed values.” In this first full-length biography, Bryan F. Le Beau offers a penetrating assessment of O’Hair’s beliefs and actions and a probing discussion of how she came to represent both what Americans hated in their enemies and feared in themselves. Born in 1919, O’Hair was a divorced mother of two children born out of wedlock. She launched a crusade against God, often using foul language as she became adept at shocking people and making effective use of the media in delivering her message. She first gained notoriety as one of the primary litigants in the 1963 case Murray v. Curlett which led the Supreme Court to ban school prayer. The decision stunned a nation engaged in fighting “godless Communism” and made O’Hair America’s most famous—and most despised—atheist. O’Hair led a colorful life, facing assault charges and extradition from Mexico, as well as the defection of her son William, who as an adult denounced her. She later served as Hustler publisher Larry Flynt’s chief speech writer in his bid for President of the United States. Drawing on original research, O’Hair’s diaries, and interviews, Le Beau traces her development from a child of the Depression to the dictatorial, abrasive woman who founded the American Atheists, wrote books denouncing religion, and challenged the words “Under God” in the Pledge of Allegiance, “In God We Trust” on American currency, the tax exempt status of religious organizations, and other activities she saw as violating the separation of church and state. O’Hair remained a spokesperson for atheism until 1995, when she and her son and granddaughter vanished. It was later discovered that they were murdered by O’Hair’s former office manager and an accomplice. Fast-paced, engagingly written, and sharply relevant to ongoing debates about school prayer and other religious issues, The Atheist tells the colorful life-story of a woman who challenged America’s most deeply held beliefs.

Studi in onore di Edoardo Volterra

Journal , Jan. , 1916. p . 115–118 . tables . ) Morton , J. F. , Jr. Exempting the
churches . 1916. 84 + 10 p . 336.212M84 An elaborate argument against the
exemption of church property from taxation , on the ground that such exemption is
 ...

Studi in onore di Edoardo Volterra

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The Bulletin of the National Tax Association

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 .

The Bulletin of the National Tax Association

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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

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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

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American law reports ALR 3d Cases and annotations

54 ALR3d PROPERTY Tax EXEMPTION — PROSPECTIVE USE 29 54 ALR3d 9
§ 4 [ b ] " house " or " place " of religious ... Commonwealth v First Christian The
purpose of granting exemption from Church ( 1916 ) 169 Ky 410 , 183 SW 943 ...

American law reports  ALR 3d  Cases and annotations

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Texas Law Review

Many organizations are exempted which serve themselves primarily . (
Commercial clubs , Elks clubs , Masons , etc. ) 187 See Zollman , Tax Exemption
of Churches ( 1916 ) 14 Mich . L. REV . 18860 Neb . 642 , 646 , 83 N. W. 924 , 52
L. R. A. ...

Texas Law Review

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A "Bar Association number" issued annually in Oct.; in v. 1-18, this no. contains Proceedings of the 42nd-59th annual meetings, 1923-40 of the Texas Bar Association; in v. 18-26 contains Proceedings of the 1st-9th annual meetings, 1940-48 of the State Bar of Texas.

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

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