Tax Issues for Real Estate Leasing by Tax-Exempt Organizations

This article, the last in a four-part series, examines the issues involved when a tax-exempt organization carries or incurs debt with respect to real estate from, or to which, it receives income unrelated to its exempt purposes.

25 minute read April 28, 2010 at 08:01 AM
By
Michael J. Huft
Tax Issues for Real Estate Leasing by Tax-Exempt Organizations

The first three articles in this series (Commercial Leasing Law & Strategy, March, August, and September 2009) examined the issues involved when a tax-exempt organization leases improved property to one or more parties, or develops vacant land for lease or sale to third parties.

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