Opinion ID: 1652750
Heading Depth: 1
Heading Rank: 8

Heading: federal tax exemption

Text: The Bar Foundation points to its federal tax exemption as a charitable organization under § 501(c)(3) of the Internal Revenue Code and suggests that the federal exemption is highly relevant to the question concerning property exemption under § 77-202(1)(c) (Cum.Supp.1984). Brief for appellant at 20. A property owner's exemption from federal income taxation does not determine whether the owner's property is tax-exempt under state law. New Canaan Academy v. Town of Canaan, 122 N.H. 134, 441 A.2d 1174 (1982); Ladies Club v. Grand Rapids, 409 Mich. 748, 298 N.W.2d 422 (1980); Eyring Research Institute v. Tax Com'n of Utah, 598 P.2d 1348 (Utah 1979); Council Rock School Dist. v. G.D.L. Plaza, 91 Pa. Cmwlth. 176, 496 A.2d 1298 (1985); NRA Spec. Contribution Fund v. Bd. of Cty. Com'rs, 92 N.M. 541, 591 P.2d 672 (App. 1979); AWWA v. Board of Assessment Appeals, 38 Colo.App. 341, 563 P.2d 359 (1976). Reasons for the preceding proposition are not only the different types of taxes levied, but also imposition of taxes by two distinct and autonomous governmental authorities. Therefore, tax-exempt status of the Bar Foundation's property is determined by Nebraska law irrespective of federal law governing exemption from income taxation.