Tax Issues for Real Estate Leasing by Tax-Exempt Organizations

The article herein examines the issues involved when a tax-exempt organization owns a tract of vacant land that it wishes to develop and lease, so as to realize a stream of income from the land greater than would be realized by a simple sale or lease of the unimproved property.

13 minute read July 28, 2009 at 11:14 AM

Michael J. Huft

The first article in this series, published in March 2009, examined the issues involved when a tax-exempt organization leases improved property to one or more parties, for example a research building owned by a university leased to one or more private businesses.

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Tax Issues for Real Estate Leasing by Tax-Exempt Organizations

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Real Property Law

Entrepreneurship Is Already Hard: Rising Above Extraordinary Personal Crises to Build an Award-Winning Professional Reputation

Applying the Zero Trust Model to Manage Risks of Agentic AI

California’s AI Transparency Stack: From State Obligation to Adoption Strategy