Paying for Planning

This guide underlines the important role that PILOTs could play in localities where nonprofits hold a high share of profitable land, and offers recommendations on how to implement a program that fosters a shared community responsibility between the two parties. PILOTs are typically far less than what nonprofits would pay if they were taxable but instead offer a voluntary and more equitable method of paying for some of its own cost. Earmarking the PILOTs for public services consistent with the nonprofit’s mission is recommended.