Nonprofit property tax exemption has become a major policy issue as the collapse of the housing market, the Great Recession, and property tax caps have threatened local tax collections. Consequently, many local governments have sought to obtain payments in lieu of taxes (PILOTs) from charities that are formally exempt from property taxes. Using a 2010 survey of local government officials in Indiana, this article examines whether support for PILOT policies is related to officials’ personal involvement with nonprofits, their views on government–nonprofit relationships, the type of position they hold, the level of economic distress in the county, local political conditions, and local nonprofit wealth. The findings support most of these hypotheses but also show that attitudes toward PILOTs appear to be shaped by somewhat different concerns than attitudes toward services in lieu of taxes (SILOTs).

Translation of the Bible or any other text unavoidably involves a determination about its meaning. There have been different views of meaning from ancient times up to the present, and a particularly Enlightenment and Modernist view is that the meaning of a text amounts to whatever the original author of the text intended it to be. This article analyzes the authorial-intent view of meaning in comparison with other models of literary and legal interpretation. Texts are anchors to interpretation but are subject to individualized interpretations. It is texts that are translated, not intentions. The challenge to the translator is to negotiate the meaning of a text and try to choose the most salient and appropriate interpretation as a basis for bringing the text to a new audience through translation.

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