{"title":"符合免征房地产税条件的宗教团体管理机构","authors":"","doi":"10.1002/npc.30930","DOIUrl":null,"url":null,"abstract":"<p>The Tax Court of New Jersey, by decision dated March 4, held that an administrative office building owned by a religious and charitable corporation is entitled to real estate tax exemption because the office operations directly further the entity's exempt purposes (<i>Ocean Grove Camp Meeting Association of the United Methodist Church v. Township of Neptune</i>).</p>","PeriodicalId":100204,"journal":{"name":"Bruce R. Hopkins' Nonprofit Counsel","volume":null,"pages":null},"PeriodicalIF":0.0000,"publicationDate":"2021-11-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Administrative Office of Religious Organization Held Eligible for Real Estate Tax Exemption\",\"authors\":\"\",\"doi\":\"10.1002/npc.30930\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"<p>The Tax Court of New Jersey, by decision dated March 4, held that an administrative office building owned by a religious and charitable corporation is entitled to real estate tax exemption because the office operations directly further the entity's exempt purposes (<i>Ocean Grove Camp Meeting Association of the United Methodist Church v. Township of Neptune</i>).</p>\",\"PeriodicalId\":100204,\"journal\":{\"name\":\"Bruce R. Hopkins' Nonprofit Counsel\",\"volume\":null,\"pages\":null},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2021-11-18\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Bruce R. Hopkins' Nonprofit Counsel\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://onlinelibrary.wiley.com/doi/10.1002/npc.30930\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Bruce R. Hopkins' Nonprofit Counsel","FirstCategoryId":"1085","ListUrlMain":"https://onlinelibrary.wiley.com/doi/10.1002/npc.30930","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0
摘要
新泽西州税务法院在3月4日的一项裁决中认为，由宗教和慈善公司拥有的行政办公大楼有权享受房地产税豁免，因为该办公室的运作直接促进了该实体的免税目的(联合卫理公会教会Ocean Grove Camp Meeting Association of The United Methodist Church v. Township of Neptune)。
Administrative Office of Religious Organization Held Eligible for Real Estate Tax Exemption
The Tax Court of New Jersey, by decision dated March 4, held that an administrative office building owned by a religious and charitable corporation is entitled to real estate tax exemption because the office operations directly further the entity's exempt purposes (Ocean Grove Camp Meeting Association of the United Methodist Church v. Township of Neptune).
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