Payments in Lieu of Taxes by Nonprofits: Which Nonprofits Make PILOTs and Which Localities Receive Them

This report provides more information than was previously available in any single source on the individual nonprofits that make payments in lieu of taxes (PILOTs) and the localities which receive them. PILOTs are voluntary payments made by tax-exempt private nonprofits as a substitute for property t...

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Bibliographic Details
Published in:Policy File 2012
Main Authors: Langley, Adam H, Kenyon, Daphne A, Bailin, Patricia C
Format: Report
Language:English
Subjects:
Budgets/Expenditures
Government
Lincoln Institute of Land Policy
Online Access:Request full text
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Summary:This report provides more information than was previously available in any single source on the individual nonprofits that make payments in lieu of taxes (PILOTs) and the localities which receive them. PILOTs are voluntary payments made by tax-exempt private nonprofits as a substitute for property taxes. While the term PILOT can refer to many different types of payments, this report imposes a consistent definition that excludes any payments from for-profit companies or public entities (e.g., housing authorities) and any payments from nonprofits that are not voluntary, such as fees. Data came from a 2011 survey of local government officials in 599 jurisdictions with the largest nonprofit sectors and a three-year data collection project.