The Question of Payments by NonProfit Tax-Exempt Institutions for Municipal Services in Philadelphia

This is the final report on a study undertaken by the Pennsylvania Economy League (Eastern Division) at the request of the Director of Finance of the City of Philadelphia. The Director of Finance asked the Economy League to study "the alternatives for levying a municipal service charge for requesting a payment in lieu of taxes from institutions with property that is currently tax-exempt."


In this report, the Economy League provides a summary presentation of arguments for and against payments by tax exempt institutions and municipal services.