State & Local “Charitable” Exemption Standards Continue to Differ with Feds’

It appears that the difference between the Internal Revenue Code defintion of “charitable” and that applied by state and local taxing authorities continues to affect nonprofit organizations, this time outside of the health care arena.  As reported by The Chronicle of Philanthropy, two organizations in Kittery Maine are disputing the town’s revocation of their property tax exemptions on the basis that their art and dance activities do not comport with Maine’s “charitable and benevolent” standard.

(For additional coverage, see “Kittery art organizations to fight town tax in court” (Seacoastonline)).

NAM