Adam Hoffinger


Nonprofits, tax law, tax exemptions, New York City


This article focuses on the immunity from real property taxation and charges for the use of water and sewer services that New York nonprofit institutions have historically enjoyed. It first examines the nature of New York City's water and sewer rents and exemptions, and the method by which New York city charges for water and sewer services. It then examines the case law that establishes the liability of nonprofit institutions for the payment of water and sewer rent. It further explores the exemptions from water and sewer rents extended to nonprofit organizations in New York City. Finally, in light of many cuts to New York City nonprofit tax exemptions, it addresses possible arguments that nonprofit institutions may make to challenge New York City's water and sewer rents if their exemptions were canceled.

Included in

Tax Law Commons



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