PILOT amount to the town. A competing commercial hotel would also pay "meals and beds" taxes. As an incentive for investment in taxable infrastructure or other facilities that create a public benefit, a PILOT may be negotiated to limit or defer the property taxes on a developer, striking a balance between public and private economic needs. In effect, the local taxpayers are subsidizing the development, which might otherwise have gone elsewhere. This has occurred in poor rural areas where large wind energy systems are often placed, providing cost relief to the owner and a limited tax payment to the locals. Payments in lieu of taxes for nonprofit organizations are voluntary. However, some cities want this to change. At issue are the vast amounts of land owned by universities, hospitals, churches, and other nonprofit organizations. The tax-exempt status granted to these entities by the IRS means that property taxes that would have been paid to municipalities had this land been owned by private individuals or companies are not collected. According to a 2010 report by the Lincoln Institute of Land Policy, between 2000 and 2010 PILOTs were used in at least 18 states. Seventeen of those states account for 35 cities and towns with PILOTs. In addition, 82 out of a total of 351 municipalities in Massachusetts have collected PILOTs (Massachusetts Department of Revenue 2003). A map in this report also reveals that although these 18 states can be found scattered across the country, the vast majority of this activity seems to be concentrated in the northeast. For many municipalities in the United States, property taxes are a primary source of revenue. The amount of forgone tax revenue as a result of these tax-exempt land parcels is significant. The president of the city council of Baltimore, MD, recently estimated that his city loses $120 million annually from these foregone taxes. At the same time, these entities enjoy the same level of service the rest of the residents of the given city or county enjoy. These services include fire, police, sewer, trash collection, etc. It is argued that asking some, or all, nonprofits to pay taxes, either voluntarily, or via statutory measures, would help offset some of these costs and ease the strain on local budgets. This would be equivalent to increasing the tax base in these areas. Many nonprofits, whose own budgets are dwindling, fear this trend. See also Tenement for