Tax Topics - Operations
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Taxing the Tax Exempt Sector: A Growing Danger for Nonprofits
Documents the growing incidence of local governments requiring nonprofit organizations to pay payments in lieu of taxes (PILOT). Provides evidence to support the defense of the important role played by nonprofits in delivering publicly financed services. |
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Mass Nonprofit Network's PILOT Position Statement
The Massachusetts Nonprofit Network's Position Statement on PILOTs describes why nonprofit organizations should not be required to pay payment in lieu of taxes (PILOT). |
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Property Tax Exemptions for Land Trusts in Mass
This workshop discusses how recent tax case rulings may affect property tax exemptions on land owned by land trusts for conservation purposes; how land trust Articles of Incorporation support their property tax exemptions; what steps need be taken by a land trust to ensure that any property it takes under its ownership is eligible for tax exemption. |
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Property Tax Case Resources
Background information intended to assist attorneys in locating cases that cover some of the major legal issues surrounding property tax exemptions for nonprofit organizations. |
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FAQs on Local Property Tax Exemptions
Frequently Asked Questions on local property tax on lands owned by land trusts for conservation purposes. Updated February 6, 2010 |
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IRS Form 990 Changes Summary
A summary of changes to Form 990 and their impact, prepared by Compact of Cape Cod Conservation Trusts. |
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IRS Form 990 Redesign 2008
IRS made major changes to Form 990 and filing requirements for non-profits for returns filed in 2009. |
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Notes on New IRS Form 8283
Guidance for land trusts on IRS Form 8283: What to tell landowners. |
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IRS Guidance on Appraisal Requirements
Guidance regarding appraisal requirements for noncash charitable contributions. |