The Nonprofit FAQ

What are PILOTs?

The Association of Fundraising Professionals (then called the National Society of Fund-Raising Executives) issued a position paper in 1996 explaining PILOTs and explaining why that organization opposes them. See http://www.afpnet.org/content_documents/PILOT_position_paper.pdf The Urban Institute Press published Property-Tax Exemption for Charities: Mapping the Battlefield, edited by Evelyn Brody in 2002. The essays in this volume discuss PILOTs along with many other contentious issues about the various tax exemptions (and restriction on them) that apply to nonprofits in localities in the US. (For a review of this book by Putnam Barber that discusses several of the issues with an emphasis on Washington state, see http://www.tess.org/ON/020729ON.htm.) Posted 8/10/05 -- PB