Contributors in municipal studies, law, and philanthropic studies discuss property-tax exemption for charities and how public perception on property-owning charities differs from reality. They
survey the legal and political landscape of property-tax exemption for nonprofit organizations, examine the development of the current structure of nonprofit property-tax exemption and its
legal rationales, and assess mechanisms adopted by local municipalities to offset some of the revenue lost because of exempt properties. Material originated at the December 1997 26th Annual
Conference of the Association for Research on Nonprofit Organizations and Voluntary Action. Annotation c. Book News, Inc., Portland, OR (booknews.com)
