Property-tax Exemption Dispute
The colony, a non-profit organization, enjoys the status of a charity, entitling it to exemption from local property taxes, among other things. However, in 2005, the town of Peterborough's selectmen (local-government executives) decided to challenge MacDowell's charitable status and billed the colony for a "payment in lieu of taxes". A lawyer for the town argued that "the colony certainly benefits its artists-in-residence, but that doesn't strike us as being the general public."
The colony's board of directors paid the bill, then successfully challenged the charge. A 2007 Superior Court opinion found that the MacDowell Colony, by promoting the arts, was a charitable institution, a ruling that was upheld by the Supreme Court in a subsequent appeal. The appeal court found that "Contrary to the Town's assertions, MacDowell's articles of incorporation oblige it to use its property for its stated charitable purpose."
Read more about this topic: MacDowell Colony
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