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Changes announced to not-for-profit tax concessions
  • Piper Alderman
  • Australia
  • June 20 2011

The Federal Government’s 2011-12 Federal Budget contained three significant measures relevant to the not-for-profit sector.

Non-profit’s 99-year lease insufficient for property tax exemption
  • Morrison & Foerster LLP
  • USA
  • March 1 2011

The Appellate Division, Second Department, affirming a New York City Tax Commission decision, has held that a not-for-profit organization with a 99-year lease on real property is not eligible for the property tax exemption available to non-profits under Real Property Tax Law ("RPTL") 420-a.

Religious institutions
  • Holland & Knight LLP
  • USA
  • December 14 2010

Communicating with your employees and students that your organization has full access to - and the ability to monitor - all email or Internet communication on the institution's computer system has never been more important.

Clarity on VAT on charity premises
  • Mills & Reeve LLP
  • United Kingdom
  • August 17 2010

HMRC has amended the rules on when the VAT option to tax is disapplied on a supply of premises to a charity intended for a relevant charitable use.

NJ not-for-profit organization loses its property tax exemption because of for-profit activities
  • Proskauer Rose LLP
  • USA
  • May 27 2010

In an interesting recent decision, International Schools Services Inc. v. West Windsor Township, N.J., the New Jersey Superior Court Appellate Division ruled that a not-for-profit organization whose purposes were to aid, promote and encourage educational organizations should lose its property tax exemption because its operation and use of the property was conducted for profit.

April religious institutions update
  • Holland & Knight LLP
  • USA
  • April 13 2010

Religious institutions have come to expect property tax exemption.

Unincorporated religious organizations and leases
  • Miller Thomson LLP
  • Canada
  • December 22 2009

On December 3rd, 2009, the Ontario legislature gave third reading to Bill 212 and then passed the Bill, now known as the Good Government Act 2009.

Charities, donation requests & anti-spam: the effects of Bill C-27
  • Miller Thomson LLP
  • Canada
  • December 22 2009

Email and other types of electronic communication provide their users with very cost-effective ways to reach out to a wide audience, and as anyone with an email account can tell you, this can result in copious quantities of unwanted emails or spam.