Tag Archives: tax-exempt

One Health System’s State Tax-Exempt Status Today; Your Federal Tax Exempt Status Tomorrow?

On Wednesday, March 20, 2013, armed with a publicly circulated legal opinion and a complaint  filed in the Court of Common Pleas of Allegheny County, the City of Pittsburgh initiated its challenge to the payroll tax exemption claimed by the University of Pittsburgh Medical Center (“UPMC”), which claims the exemption on the basis of its … Continue Reading

Ohio Supreme Court Upholds – In Part – Board of Tax Appeals in Dialysis Clinic

On October 26, 2010, the Ohio Supreme Court upheld the Board of Tax Appeals’ (“BTA”) denial of the exemption of a dialysis clinic, owned and operated by Dialysis Clinic, Inc. (“DCI”), a 501(c)(3) tax-exempt, nonprofit corporation, from property tax.  On appeal, BTA stated that DCI could not qualify for property tax exemption because it does … Continue Reading