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Results: 1-10 of 36

Taxpayer gets a break in connection with defective appraisal of donated property

  • Loeb & Loeb LLP
  • -
  • USA
  • -
  • May 20 2013

We have reported recently on several cases that emphasize the strictness of the rules relating to charitable contributions of appreciated property

IRS denials of tax-exempt status to mortgage foreclosure assistance providers offer lessons for housing counseling agencies

  • Venable LLP
  • -
  • USA
  • -
  • March 11 2013

The Internal Revenue Service (IRS) is preparing an industry-wide review of tax-exempt organizations that are engaged in mortgage foreclosure

Georgia property tax case narrows exemption for non-profits

  • Sutherland Asbill & Brennan LLP
  • -
  • USA
  • -
  • November 21 2012

Georgia has seen a flurry of activity recently around the issue of whether a non-profit must actually put its property to exemptcharitable use to qualify for the “purely public charity” property tax exemption, or whether the property must merely be dedicated to exempt use

When is a property owner entitled to a property tax exemption? Recent developments in the law portend of widespread reconsideration of this question

  • Reed Smith LLP
  • -
  • USA
  • -
  • November 9 2012

Courts in a number of states are reconsidering how to determine whether a property owner, often a nonprofit entity, is entitled to a property tax exemption or other special property tax treatment

Real property exemption for newly acquired property

  • Bricker & Eckler LLP
  • -
  • USA
  • -
  • October 25 2012

One issue we frequently encounter relates to the acquisition of property by a charitable entity

Church states claim for monetary damages due to long wait to obtain zoning permit

  • Holland & Knight LLP
  • -
  • USA
  • -
  • September 7 2012

In Israelite Church of God in Jesus Christ, Inc. v. City of Hackensack, Case No. 11-5960 (SRC), 2012 WL 3284054 (D.N.J. Aug. 10, 2012), the court denied the defendants' motion to dismiss the church's claims for violation of the Religious Land Use Institutionalized Persons Act (RLUIPA) and Free Exercise Clause against the city and city officials based on monetary damages that the church allegedly incurred in rent and other costs related to the almost four-year wait the church experienced in obtaining a zoning permit to use its property to train priests

Property dispute decided in favor of Missouri Church with Kansas property

  • Holland & Knight LLP
  • -
  • USA
  • -
  • July 17 2012

In Colonial Presbyterian Church v. Heartland Presbytery, Case No. WD 74374, 2012 WL 2378232 (Mo.App. June 26, 2012), the Missouri Court of Appeals ruled that under the neutral principles of law approach, disputed church property was never conveyed in trust to the denomination and, thus, remained with the church

City’s moratorium preventing church construction actionable

  • Holland & Knight LLP
  • -
  • USA
  • -
  • July 17 2012

In Church v. City of Medina, Case No. 11-275 (MJDFLN), 2012 WL 2395195 (D. Minn. June 25, 2012), the plaintiff stated a facial challenge to the city’s zoning decision not to approve its construction plans and the city’s one-year building moratorium on all church construction enacted one month later

Non-religious organization stated claim under RLUIPA when precluded from building chapel

  • Holland & Knight LLP
  • -
  • USA
  • -
  • July 17 2012

In Anselmo v. Cnty. of Shasta, No. 2:12-361 WBS EFB, 2012 WL 2090437 (E.D. Cal. June 8, 2012), the court ruled that an individual and the non-religious organization of which he was the sole owner stated a claim under the “substantial burden” prong of the Religious Land Use and Institutionalized Persons Act (RLUIPA) when the county precluded him from building a chapel on his property

RLUIPA claim of home Bible study plaintiffs dismissed

  • Holland & Knight LLP
  • -
  • USA
  • -
  • July 17 2012

In Salman v. City of Phoenix, Case No. CV 12-1219-PHX-JAT, 2012 WL 2261118 (D. Ariz. June 15, 2012), the court dismissed, based on the doctrine of res judicata and the Rooker-Feldman doctrine, the plaintiffs’ RLUIPA and Arizona Freedom of Religious Exercise Act (RFRA) claims related to their multiple convictions for holding weekly Bible studies on their property in violation of the zoning code

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