CONCORD, NH (Friday, March 14, 2008) – New Hampshire Charitable Foundation president Lewis M. Feldstein today responded to a Supreme Court decision on property tax exemption for charitable organizations.  The Court ruled in favor of the non-profit MacDowell Colony in its dispute with the Town of Peterborough, affirming an earlier Superior Court decision.

Statement by Lewis M. Feldstein

“We recognize and appreciate the thoughtful attention the Chief and Associate Justices have paid to the important issues raised in this case.  The Court again has strongly and broadly upheld the legislative intent to protect charitable institutions by exempting them from property taxes, making clear that the ‘legislative purpose to encourage charitable institutions is not to be thwarted by a strained, over-technical and unnecessary constructing.’

This is the most recent in a series of cases over the years where municipalities and non-profits have been unable to resolve their differences over property taxes.  This is unfortunate, because non-profit organizations and municipalities are the bedrock of community life, and their leaders are partners, not adversaries. They share the goal of building better communities and the challenge of making ends meet. Nobody wins when they are at loggerheads.

We believe that each charitable institution, as a member of the community, can help in visible, significant and affordable ways to support the common burden of municipal public services. Many non-profits currently do that by making annual financial contributions to the municipality or providing in-kind services and programs.

The Foundation will continue its work with the Local Government Center, the New Hampshire Center for Nonprofits, the NH Charitable Trusts Division, and other partners to build an even closer bond between towns and charitable institutions.”


The New Hampshire Charitable Foundation has been improving the quality of life in our communities since 1962. It builds and manages a collection of charitable funds, totaling nearly $490 million, created by individuals, families and corporations. The Foundation is non-partisan, frequently playing the role of convener and catalyst on a broad spectrum of issues that affect our state. The Foundation awarded more than $32 million in grants, scholarships and initiatives last year; more than $125 million in the just the past five years. Based in Concord, the Foundation roots itself in communities across the state through seven regions including Lakes, Manchester, Monadnock, Nashua, North Country, Piscataqua and Upper Valley. For more information, visit www.nhcf.org, or call 603-225-6641.