Of the several different types of taxes which need to be discussed, perhaps the real property tax is the most important. The real exemption area currently seems to be where most of the action is, most of the legislative activity and most of the significant litigation. Of lesser importance is the personal property tax. With regard to sales and use taxes, we have two separate exemption areas. The first is that of sales totally exempt because made to charitable organizations. The second is that of sales exempt because made by non-profit organizations. The matter of income tax exemptions under the various state income tax laws must also be considered. So must inheritance and estate tax exemptions. With regard to corporate franchise taxes we note that commonly non-profit organizations do not have to pay such taxes, at least not the same ones that business corporations have to pay. In a miscellaneous category we find that commonly there are special state tax provisions dealing with motor vehicles owned by non-profit charitable organizations and that non-profit charitable organizations may be exempted from the requirements of workmen's compensation laws.


Non-Profit Organizations' Impact on U.S. Society (Symposium)