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QUESTION: Will any portion of a nonprofit organization's land lose its tax exempt status if it allows a caretaker to graze cattle on the land in exchange for caretaking services?

SUMMARY: Land, although owned by a nonprofit organization as defined by s. 196.195, F.S., is not exempt if used for purposes other than educational, charitable, literary, scientific, religious, or governmental. Unless the tax assessor finds that the Girl Scout organization uses the land available for grazing more than 50 percent for exempt purposes, then exemption should be completely denied as to that portion upon…