FL S0814

Real property owned by nonexempt entities and leased or provided gratuitously to exempt charitable entities for exclusive charitable use receives 50 percent of the exemption available under full exemption.

Real property owned by nonexempt entities with a portion leased or provided gratuitously to exempt charitable entities receives 50 percent exemption based on the ratio of charitable use to nonexempt use.

Nonexempt entities applying for charitable exemptions must demonstrate that no proceeds from the charitable use will benefit members, directors, officers, or profit-making entities, except for reasonable rental payments to the nonexempt owner.

Exempt charitable lessees or donees must meet nonprofit criteria established in statute before the nonexempt property owner can claim partial exemptions.

The profitmaking property restriction for charitable exemptions does not apply to functions conducted at an organization's primary residence where revenue is used wholly for exempt purposes.