The community is Ocean Grove, NJ, and the ground rent does not go towards tax payments on the land (that is paid directly). It is a fee levied on all home owners in the neighborhood (community), which is part of the Camp Meeting Association (Ocean Grove Camp Meeting Association) which is a Methodist Camp that uses these funds for benefits of the community - social events, youth events, ministry, etc. Since this is the case would this not be deductible as a property tax equivalent or as a Charitable Contribution?
