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27 results found


Quarles & Brady LLP | USA | 2 Jul 2019

Attention Illinois Nonprofits! Ballot Measure Advocacy Related to the Fair Tax Amendment May Constitute “Lobbying” Under Federal Tax Law

After the Illinois Senate (on May 1, 2019) and the Illinois House (on May 30, 2019) voted to approve the Illinois “Fair Tax” amendment (the “Fair Tax


Nixon Peabody LLP | USA | 27 Mar 2017

Illinois Supreme Court revives charitable property tax exemptions for Illinois hospitals under 2012 law declared unconstitutional in 2016

Last week the Illinois Supreme Court announced its much-anticipated decision in Carle Foundation v. Cunningham Township.1 The court


Quarles & Brady LLP | USA | 12 Jan 2016

Hospital Property Tax Exemption Law Held Unconstitutional by Illinois Appellate Court

You may have thought that charitable property tax exemption standards already were getting tougher in Illinois, but this case is not going to help


Franczek Radelet PC | USA | 7 Apr 2014

Continuing care retirement community denied property tax exemption

The Illinois Appellate Court recently upheld the denial of a property tax exemption on both charitable and religious grounds for the Meridian Village


Franczek Radelet PC | USA | 27 Sep 2012

Upscale retirement complex denied religious and charitable property tax exemptions

The Second District Appellate Court recently upheld the Department of Revenue’s denial of a property tax exemption for the Village at Victory Lakes in Lindenhurst, Illinois, which is a continuing care retirement community operated through a series of corporations by the Franciscan Sisters of Chicago.


Baker & Hostetler LLP | USA | 7 Jun 2012

Illinois hospital tax bill clarifies hospital tax exemption eligibility

On May 29, 2012, the Illinois Senate passed Senate Bill 2194 amending Illinois tax law to clarify the eligibility requirements for not-for-profit hospitals to claim real estate and sales tax exemptions.


McGuireWoods LLP | USA | 11 Jan 2012

In re Rstate of Brantman v. Brantman et al., 2011 Ill. App. Unpub. Lexis 3013 (December 2, 2011)

The Illinois Court of Appeals blocked an attempt by a charitable trust beneficiary to bring claims to recover improper distributions to family members made by a former trustee, where the distributions to family members were made in breach of the former trustee’s fiduciary duties and while failing to make specific distributions to numerous charities.


Vorys Sater Seymour and Pease LLP | USA | 4 Nov 2011

Nonprofit hospitals' tax-exempt status again in spotlight

Section 501(c)(3) nonprofit hospitals' tax-exempt status is again in the spotlight in the wake of a recent move by the Illinois Department of Revenue to strip three major nonprofit hospitals of their state property tax exemptions.


Duane Morris LLP | USA | 24 Oct 2011

2011 uncertainty brings worry and change

2010 brought significant changes in the law for the healthcare industry with the passage of the Patient Protection and Affordable Care Act (“PPACA”), the Provena decision regarding real estate tax exemption, and the Lebron case invalidating Illinois’ cap on noneconomic damages in medical malpractice cases.


Barnes & Thornburg LLP | USA | 20 Oct 2011

Illinois’ not-so-unique struggle: property tax exempt status for not-for-profit hospitals

On September 19, 2011, the charitable status and tax treatment of not-for-profit hospitals came to a head in Illinois.

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