2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 8 - Real Property Assessment and Tax › Subchapter II - Authority and Procedure to Establish Real Property Tax Rates › § 47–857.11. Tax abatements for nonprofit organizations locating in emerging commercial neighborhoods — Definitions

§ 47–857.11. Tax abatements for nonprofit organizations locating in emerging commercial neighborhoods — Definitions.
For the purposes of §§ 47-857.11 through 47-857.16, the term:
(1) “Anacostia Nonprofit Zone” means all real property fronting on:
(A) Good Hope Road, S.E., between the Anacostia Freeway and the 18th Street, S.E.;
(B) Martin Luther King, Jr. Avenue, S.E., between S Street, S.E., and Suitland Parkway;
(C) Howard Road, S.E., between the Anacostia Freeway and Bowen Road, S.E.; and
(D) Shannon Place, S.E., between U Street, S.E., and Chicago Street, S.E.
(2) “Capitol Riverfront Nonprofit Zone” means the area described as the Capitol Riverfront BID in § 2-1215.58(b).
(3) “Designated Nonprofit Zone” means an area of the District designated by the Mayor as one that will benefit from the location of a nonprofit organization or an area to which a nonprofit organization seeks to locate and for which the Mayor determines that it is in the best interests of the District to offer a tax abatement under this section to the nonprofit organization and which the Council approves by act.
(4) “Eligible Nonprofit Zone” means an Emerging Neighborhood Nonprofit Zone or a Designated Nonprofit Zone.
(5) “Emerging Neighborhood Nonprofit Zone” means the Anacostia Nonprofit Zone, Capitol Riverfront Nonprofit Zone, Minnesota-Benning Nonprofit Zone, Mount Vernon Triangle Nonprofit Zone, and NoMa Nonprofit Zone.
(6) “Mayor” means the Mayor of the District of Columbia.
(7) “Minnesota-Benning Nonprofit Zone” means the area bounded by a line beginning at the intersection of Hayes Street, N.E. and Minnesota Avenue, N.E., continuing northwest to the intersection of Hayes Street, N.E., and Kenilworth Avenue, N.E., continuing northwest along Hayes Street, N.E., to Anacostia Avenue, N.E.; continuing due west to the eastern shoreline of the Anacostia River; continuing south along the eastern shoreline of the Anacostia River to Benning Road, N.E.; continuing east along Benning Road, N.E., to Anacostia Avenue, N.E.; continuing southerly along Anacostia Avenue, N.E., to Dix Street, N.E.; continuing east along Dix Street, N.E., to 34th Street, N.E.; continuing north along 34th Street, N.E., to Eads Street, N.E.; continuing southeast along Eads Street, N.E., to 36th Street, N.E.; continuing south along 36th Street, N.E., to Kenilworth Avenue, N.E.; continuing southeast along a straight line to the intersection of 35th Street, N.E., and Clay Place, N.E.; continuing southeast along Clay Place, N.E., to Minnesota Avenue, N.E., continuing northeast along Minnesota Avenue, N.E., to Clay Place, N.E.; continuing southeast and then east along Clay Place, N.E., to 40th Street, N.E.; continuing northeast along 40th Street, N.E., to Benning Road, N.E, (and including the area to the immediate east of 40th Street, N.E., that is zoned C-3-A); continuing northwest along Benning Road, N.E., to Minnesota Avenue, N.E. (and including the area to the immediate north of Benning Road, N.E., that is zoned C-3-A); continuing northeast along Minnesota Avenue, N.E., to Hayes Street, N.E. (and including the area to the immediate east of Minnesota Avenue, N.E., that is zoned C-3-A), the starting point.
(8) “Mount Vernon Triangle Nonprofit Zone” means the area described as the Mount Vernon Triangle BID in § 2-1215.55(b).
(9) “NoMa Nonprofit Zone” means the area described as the NoMa Improvement Association BID in § 2-1215.57(b).
(10) “Qualified nonprofit organization” means an entity that is exempt from taxation under section 501(c)(3), (4), or (6) of the Internal Revenue Code of 1986, approved August 16, 1954 (68A Stat. 163; 26 U.S.C. § 501(c)(3), (4), and (6)).
(Sept. 24, 2010, D.C. Law 18-223, § 7042(b), 57 DCR 6242.)
Section References
This section is referenced in § 47-857.12, § 47-857.13, and § 47-857.16.
Emergency Legislation
For temporary (90 day) addition, see § 7042(b) of Fiscal Year 2011 Budget Support Emergency Act of 2010 (D.C. Act 18-463, July 2, 2010, 57 DCR 6542).
Short Title
Short title: Section 7041 of D.C. Law 18-223 provided that subtitle E of title VII of the act may be cited as the “Nonprofit Tax Abatement Act of 2010”.
Delegation of Authority
Delegation of Authority Pursuant to the Nonprofit Tax Abatement Act of 2010, see Mayor’s Order 2010-165, October 15, 2010 (57 DCR