Local Officials’ Support for PILOTs/SILOTs: Nonprofit Engagement, Economic Stress, and Politics
基于2010年印第安纳州地方官员调查，研究官员对非营利组织代税支付（PILOTs）的支持是否受其个人参与非营利组织、对政社关系的看法、职位、地方经济压力、政治条件及非营利组织财富的影响。
Abstract Nonprofit property tax exemption has become a major policy issue as the collapse of the housing market, the Great Recession, and property tax caps have threatened local tax collections. Consequently, many local governments have sought to obtain payments in lieu of taxes (PILOTs) from charities that are formally exempt from property taxes. Using a 2010 survey of local government officials in Indiana, this article examines whether support for PILOT policies is related to officials’ personal involvement with nonprofits, their views on government–nonprofit relationships, the type of position they hold, the level of economic distress in the county, local political conditions, and local nonprofit wealth. The findings support most of these hypotheses but also show that attitudes toward PILOTs appear to be shaped by somewhat different concerns than attitudes toward services in lieu of taxes (SILOTs) .