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Communiqué No. 21: Taxing the Tax-exempt Sector: A Growing Danger for Nonprofit Organizations

Abstract

Presents findings from a survey of nonprofit organizations in four fields: children and family services, elderly housing and services, community and economic development, and arts and culture. Report sheds light on the practice of state and local governments targeting nonprofits as sources of needed revenues, sometimes using special fees, field-specific taxes, or PILOTs that get around nonprofit exemptions from property and other taxes. With bibliographical references

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