Payments in Lieu of Taxes: Balancing Municipal and Nonprofit InterestsPaperback, 15 November 2010

Payments in lieu of taxes (PILOT) programs for nonprofits provide crucial revenue for many municipalities, but they are not perfect. Through case studies and research, this report provides guidelines for when municipalities should consider PILOTs, highlights the importance of municipal-nonprofit collaboration, and outlines alternative ways to raise revenues from tax-exempt nonprofits.