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According to the Lincoln Institute of Land Policy, organizations recognized as charities by the IRS -- including private universities, nonprofit hospitals, museums, soup kitchens, churches and others -- are eligible to apply for property tax exemption in all 50 states. In most states, nonprofits receive property tax exemption only if they own the property and it is used by the nonprofit to perform its mission. In other words, the property cannot be used for a for-profit venture.
Read more: http://www.ehow.com/info_7899911_do-nonprofits-pay-property-taxes.html#ixzz2yY7ixJ9V
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