Nonprofit camps and conference centers

From the 2024 DOR Tax Exemption Study

82.04.363 - Nonprofit camps and conference centers Description Nonprofit organizations are exempt from B&O tax on amounts received for providing certain items at a camp or conference center conducted on property exempt from property tax. This includes charges for: - Camping and lodging facilities, the use of meeting rooms, parking. - Furnishing food and meals. - Books, tapes, and other products available to participants of the camp or conference but not to the general public. Purpose To reduce the cost of operating camps and conference centers. Taxpayer ($ in millions): savings FY 2024 FY 2025 FY 2026 FY 2027 State Taxes $2.970 $3.210 $3.470 $3.740 Local Taxes $0.000 $0.000 $0.000 $0.000 Repeal of Repealing this exemption would increase revenues. exemption Potential ($ in millions): revenue gains FY 2024 FY 2025 FY 2026 FY 2027 from full repeal State Taxes $0.000 $2.940 $3.470 $3.740 Local Taxes $0.000 $0.000 $0.000 $0.000 Assumptions - This repeal takes effect July 1, 2024, and impacts 11 months of collections in fiscal year 2025. - Camp revenues grow 8% annually and store sales represent 1% of the revenue. - Camps generated $26 billion in revenue nationally in 2021. - Nonprofit o