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Nonprofit PILOTs (Payments in Lieu of Taxes)

Daphne A. Kenyon and Adam H. Langley

Noviembre 2016, inglés

This policy brief covers key issues surrounding the use of nonprofit payments in lieu of taxes (PILOTs): payments made voluntarily by tax-exempt nonprofits as a substitute for property taxes. It describes the current use of PILOTs in the United States, explores some reasons why nonprofits offer PILOTs and why there is growing interest in these payments, weighs the pros and cons of PILOTs, and offers recommendations.


tributación inmobilaria, finanzas públicas, tributación