Planning for Higher Education Journal

Private colleges and universities increasingly are being asked to shoulder their share of municipal and regional tax burdens, thereby ending their age-old tax exempt status. In particular, the author cites four strategies used to pressure institutions into making tax payments: taxing only on property used for auxilliary or non-educational purposes; denying exemptions for leased property; redefining what kinds of institutions qualify for tax-exempt status; and demanding annual gifts of money or service in lieu of taxes. Advocates planning for the growing likelihood that an institution’s tax-exempt privileges will eventually be challenged.

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