The General Assembly’s enactment of Session Law 2014-3 will eventually result in the elimination of nearly all local privilege license taxes. (My colleague Chris McLaughlin has blogged about the impact of S.L. 2014-3 on local governments here and here.) School of Government faculty members have received inquiries from local officials worried that S.L.
The tax status of real and personal property owned or used by charitable non-profit organizations can get complicated when there are multiple private and public entities involved with the property. Is property exempt if it is owned by a non-profit organization … Read more
The tax status of real and personal property owned or used by charitable non-profit organizations can get complicated when there are multiple private and public entities involved with the property. Is property exempt if it is owned by a non-profit organization and leased to other non-profits? What if it is leased to a mixture of non- and for-profit organizations? Does it matter if the non-profit organizations are 501(c)(3) certified? What if a government owns the property and leases it to a non-profit? This blog attempts to unravel some of these knotty non-profit problems.
The tax status of real and personal property owned or used by charitable non-profit organizations can get complicated when there are multiple private and public entities involved with the property. Is property exempt if it is owned by a non-profit organization and leased to other non-profits? What if it is leased to a mixture of non- and for-profit organizations? Does it matter if the non-profit organizations are 501(c)(3) certified? What if a government owns the property and leases it to a non-profit? This blog attempts to unravel some of these knotty non-profit problems.
[Update: Legislation clarifying the status of vehicle and body-worn camera recordings under the North Carolina public records law was enacted in July, 2016. The law is summarized in a blog post here.] “We may have reached the point where video technology … Read more
North Carolina local governments have a new partner in their economic development efforts. Session Law 2014-18 authorizes the North Carolina Department of Commerce to enter into a contract with a nonprofit entity in order to carry out many of the … Read more
North Carolina local governments have a new partner in their economic development efforts. Session Law 2014-18 authorizes the North Carolina Department of Commerce to enter into a contract with a nonprofit entity in order to carry out many of the Department’s economic development recruiting and marketing functions for the state.
North Carolina local governments have a new partner in their economic development efforts. Session Law 2014-18 authorizes the North Carolina Department of Commerce to enter into a contract with a nonprofit entity in order to carry out many of the Department’s economic development recruiting and marketing functions for the state.
Extended families residing together were commonplace in the early 20th century at the outset of zoning regulation in the U.S. In the 1920s most earlyzoning ordinances allowed rooms in single family homes to be rented to boarders. It was also … Read more
Extended families residing together were commonplace in the early 20th century. In the 1920s most zoning ordinances allowed rooms in single family homes to be rented to boarders. It was also not uncommon at that time for single family homes to have an accessory dwelling unit. These came in a variety of settings – a basement, attic, or garage apartment, a “mother-in-law” suite, or, in larger homes, separate quarters for domestic help. Single-family zoning districts began to be made more restrictive after World War II.