A Brief History of Tax Exemption

Authors

University of Washington School of Law, University of Washington School of Law

Document Type

Research Report

Publication Date

5-2025

Abstract

Below is a condensed history of tax exemption. It contains an analysis of tax exemption before statutory codification in 1894. It explains how the law evolved to provide predictability and fairness in the application of an organization’s tax-exempt status.

Recommended Citation

University of Washington School of Law, A Brief History of Tax Exemption (2025), https://digitalcommons.law.uw.edu/ruleoflawinitiative/9