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Tax

Apr. 14, 2012

Drop it: the remnants of the geographically-based restriction on property tax exemptions for nonprofits

Geographic restrictions on property tax exemptions don't make sense as a policy and create needless administrative burdens. By Ofer Lion of Hunton & Williams LLP


The California Board of Equalization continues to deny property tax exemptions to nonprofits that do not "primarily" benefit persons within the geographical boundaries of the state. Thankfully, the board lowered the bar late last year, deciding that "primarily" means only a "meaningful," "important," or "significant" benefit. This change is further evidence that the geographical test, aside from being a fairly clear violati...

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