Practice Subgroup

Real estate and sales tax exemption

The exemption from state sales tax and real estate tax for not for profit corporations in Illinois is governed by both statutes and case law. The Illinois Department of Revenue enforces these statutes, and it has taken an increasingly aggressive stance with respect to whether not for profit organizations qualify for such exemptions. Our firm works with exempt organizations to inventory the charitable activities in which they engage. This process assists the entities in developing the best case to maintain real estate and sales tax exemption. We also counsel clients regarding the possibility of obtaining exemption for real estate that they acquire.