Resolution 1999-422 RESOLUTION 99- 4 2.._~2
A RESOLUTION BY THE BOARD OF COUNTY COMMISSIONERS OF
COLLIER COUNTY, FLORIDA; ENDORSING COLLIER COUNTY HOUSING
AUTHORITY LAND ACQUISITION - NEW DEVELOPMENT, INC. (CCHA LAND,
INC.) AS A SPONSORING AGENCY UNDER THE FLORIDA ENTERPRISE
ZONE COMMUNITY CONTRIBUTION TAX CREDIT PROGRAM.
WHEREAS, the State of Florida has enacted the Florida Enterprise Zone
Act, Sections 290.001 - 290.016, Florida Statutes, to provide incentives by both
State and local government to induce private investment into distressed areas to
create economic opportunities and sustainable economic development; and
WHEREAS, the Board of County Commission enacted Resolution ¢¢95-
248 on March 28, 1995, nominating the Immokalee Community as an Enterprise
Zone pursuant to the Florida Enterprise Zone Act; and
WHEREAS, the State of Florida designated the Immokalee area as a
State Enterprise Zone effective January 1, 1997; and
WHEREAS, the SIate encourages the participation of private corporations
in revitalization projects by granting either padial state corporate
income/franchise tax credits or insurance premium taxes to corporations that
contribute resources to public redevelopment organizations for the revitalization
of enterprise zones; and
WHEREAS, the State authorized the Community Contribution Tax Credit
Program, under Section 220.183, Florida Statutes, which allows any Florida
corporation to receive a tax credit of 50 percent of the value of the donation (not
to exceed $200,000 in any one year) against any corporate income/franchise tax
or insurance premium tax due for a taxable year for contributions to a State
approved community development project located within the Enterprise Zone;
and
WHEREAS, the Collier County Housing Authority Land Acquisition - New
Development, Inc., (CCHA Land, Inc.), a non-profit organization incorporated in
the state of Florida, is located within the Immokalee Enterprise Zone and meets
the criteria as a sponsoring organization under Section 220.03(1)(t), Florida
Statutes; and
WHEREAS, the CCHA Land, Inc. project is consistent with the overall
intent of the lmmokalee Area Master Plan, a separate element of the Collier
County Growth Management Plan; and
WHEREAS, CCHA Land, Inc. is the sponsoring organization applying for
approval as a State approved Community Development Project.
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY
COMMISSIONERS OF COLLIER COUNTY, FLORIDA, that:
2
The CCHA Land, Inc. project, as described in Attachment A, is consistent
with the Collier County Growfh Management Plan and the Immokalee Area
Master Plan.
This Resolution adopted after motion, second and majority vote favoring
same.
DATED:
ATTEST:
DWIGHT E. BROCK
COLLIER COUNTY BOARD OF
COUNTY COMMISSIONERS
Pamela S. Mac'Kie, Chairwoman
Date: //
APPROVED AS TO FORM AND
LEGAL SUFFICIENCY:
Heidi F. Ashton
Assistant County Attorney
16fi 2
Attachment 'A"
Collier County Housing Authority Land Acquisition New Development, Inc.
(CCHA Land Inc.) is a non-profit corporation under state and federal statutes that
is a subsidiary of the Collier County Housing Authority, a Special Independent
Distdct of the State of Flodda, enabled by Chapter 421, Florida Statutes. The
purpose of this organization is to facilitate the development of affordable housing
by padnering with other organizations, principally the Collier County Housing
Authority for which it provided lands for the development of affordable housing.
CCHA Land Inc. has received donations of land in the past, which it has
developed to the point of construction and sold to the Collier County Housing
Authority for the cost to develop, CCHA Land Inc. will be soliciting any support
available, i.e. land, cash, etc., that will help its mission to provide affordable
housing for low-income people in Collier County.
· rii3a
, .., ~ ~/~,~
I cerlit,/ that the attached is a true and correct copy of the
Articles of Incorporation of COLLIER COUN~ HOUSING AUTHORITY'S
L~ND ~eQtJISITION .- NEW DEVELOPMENT, INC., n co~porat~on .,,
organized under the Laws of the State of Flortdn filed on ~,,
June 2,~, 1990, as shown by the records of this office.
The document number of this corporation is N38760.
:tt ~allnlp~re, tl~e ~aFilal, tt!i ~ the
~.~:~~j " 3Jim ~mitll
~crc~r. of ~tatc
~v~ ~v~v~ ~w~v~ ~w ~w~w~w ~w ~v~ ~w~w~wsv~ ~v~v~ ~ ~ ~?~ ~ ~V~ ~v~
ARTICLES OF INCORPORATION OF
COLLIER COUNTY HOUSING AUTHORITY ..~,,~.. ..... ',~' ~' ..
LAND ACQUISITION - NEW DEVELOPMENT xmu..~ ~ , . .' ....
A FLORIDA CORPORATION NOT FOR PROFIT
ARTICLE I. NAME
The name of this corporation is COLLIER COUNTY HOUSING
AUTHORIT¥'s LAND ACQUISITION - NEW DEVELOPMENT, INC.
ARTICLE II. ENABLING LAW
This corporation is organized pursuant to the Corpora-
tions Not For Profit law of the State of Florida, set forth in
Part One of Chapter 617 of the Florida Statutes.
ARTICLE X~Io PURPOSES
(a) The specific and primary purpose for which this
corporation is organized is to assist in providing decedent safe
and sanitary affordable low cost housing to qualified persons.
(b) The general purposes for which this corporation is
formed are: buying and selling real property and obtaining
financing, both public and private, for the ultimate specified
purpose above stated; and performing any and all other legal
activities connected therewith.
(c) This corporation is organized and operated
exclusively for nonprofit purposes, and no part of any net
earnings shall inure to the benefit of any member, director, or
officer.
(d) This corporation shall have and exercise all rights
and powers conferred upon corporations under the laws of the
State of Florida, provided, however, that this corporation is
not empowered to engage in any activity that in itself is not in
furtherance of its purposes as set forth in subparagraphs (a)
through (c) of this article.
ARTICLE IV. TERM
This corporation shall have a perpetual existence.
16A2
ARTICLE V. INCORPORATORS
The names and residences of the subscribers to these
articles of incorporation are as follows:
Fred N. Thomas, Jr.
501 Farm Worker Village
Immokalee, Florida 33934
Ernest Freeman
326 South 2nd Street
Immokalee, Florida 33934
ARTICLE VI. MEMBERSHIP
The authorized number, qualifications, and manner of
selection of members of this corporation, the different classes
of membership, if any, the property, voting and other classes of
membership, if any, the property, voting and other rights and
.privileges of members, and the termination and transfer of
.membership shall be as set forth in the bylaws of this
corporation.
ARTICLE VkI. MANAGEMENT OF CORPORATE AFFAIRS
(a) Board of Directors. The powers of this corporation
'shall be exercised, its properties controlled, and its affairs
conducted by a board of three directors. The number of
directors herein provided for may be changed by a bylaw duly
adopted by the members entitled to vote. Directors shall be
appointed in accordance with the by-laws.
The names and addresses of the persons constituting the
first board of directors who are to act in that capacity until
the selection of their successors are:
Fred N. Thomas, Jr., 501 Farm Worker Village, Immokalee,FL
Ernest Freeman, 326 South 2nd Street, Immokalee, Florida 33934
~William G. Price, Lake Trafford, Immokalee, Florida 33934
(b) Elective Officers. The officers of this corpora-
tion shall be a president, vice president and
secretary/treasurer. Other offices and officers may be'
.established or appointed by members of this corporation at any
regular annual meeting. The qualifications, the time and manner
of electing or appointing, the duties of, the terms of office,
and the manner of removing officers shall be as set forth in the
bylaws.
The officers who are first to serve under the articles
of incorporation are:
Ernest Freeman - President
Fred N. Thomas, Jr. - Secretary/Treasurer
16A
ARTICLE VIII. LOCATION OF REGISTERED
OFFICE; IDENTIFICATION OF REGISTERED AGENT
(a) The address of this corporation's initial
registered office in the State of Florida is: 501 Farm Worker
Village, Immokalee, Florida 33934.
(b) The name of this corporation's initial registered
agent at the above address is: Fred N. Thomas, Jr.
ARTICLE IX. BYLAWS
Bylaws will be hereinafter adopted at the first meeting
of the board of directors. Such bylaws may be amended or
repealed, in whole or in part, by the members or by the
directors in the manner provided therein. Any amendments to the
bylaws shall be binding on all members of this corporation.
ARTICLE X. AMENDMENT TO ARTICLES
Amendments to these articles of incorporation may be
proposed by a resolution adopted by the board of directors and
presented to a quorum of members for their vote. Amendments may
be adopted by a vote of at least two-thirds of a quorum of
members of the corporation.
ARTICLE XI. DISSOLUTION
This corporation shall be dissolved and its affairs
wound up by a two-thirds vote of the corporation's voting
members.
In the event of dissolution, property of the corporation
shall be distributed as follows: all property shall be
transferred to the Collier County Housing Authority of Collier
County, Florida.
The undersigned constituting the subscribers of this
corporation, for the purpose of forming this corporation not for
profit under the laws of the State of Florida, have.~.xecuted
these articles of incorporation this ~/~ da~6f ~~/~ ,
1990.
,
ERNEST FREEMAN
!iSTATE OF FLORIDA )
) SS
'!COUNTY OF COLLIER)
~ I HEREBY CERTI~ that before me the undersigned
'~authority, duly authorized to take acknowledgments and
'!administer oaths personally appeared FRED N. THO~S, JR., who is
!known to me to be the person who made and subscribed to the
iforegoing Articles of Incorporation, and certifies and
.,acknowledges that he made and executed said certificate for the
'use and purposes therein expressed. ~
WITNESS my hand and official seal this ~ day of
My Commission Expires:
:: %.2 .~' '."'.~. .:~. ~"
ISTATE OF FLORIDA )
· ) ss
iCOUNTY OF COLLIER)
I HEREBY CERTIFY that before me the undersigned
ilauthority, duly authorized to take acknowledgments and
administer oaths personally appeared ERNEST FREEMAN, who is
'known to me to be the person who made and subscribed to the
,foregoing Articles of Incorporation, and certifies and
~,acknowledges that he made and executed said certificate for the
luse and purposes therein expressed.
~W.I. TNESS my hand and official seal this ~'~fday of
C
My Commission Expir.s:
"'' " ,', ,'~,' I ' '" ~
16A
INTERNAL REDEHUE SERVICE
DISTRICT DIRECIOR
C - 1130
ATLAHTA~ GA 30301
AUG 2 ? 199t
DEPARTMENT OF THE TREA9URY-
E~ployer Idel, tif)¢atio~,
,Contact Per~on~
Contact Telephone
Accounting Period £nu~,g:
$epteeber 30
Foundation $t;abu~ Cla~: if )cariDeX:
509 (a) (1)
Advance Ruilng Pi:rtod L:r:~hC:
June 25, 2?90
Advance Ruling Period ~r,e~r
Dept~ber 30~ !?74
Addendum Applie~:
n. ,.,ni,;,c~ibiou you suppl~d. and a~,summng your' op,'.~.~t,,,n.q ::all ;,e i=
- -:~o ,/,..,.- application fO~ recoanitio~. of exemp~ion~ ~e ,{~v. deter'~ine,! y,:,u
a~ .......,jn,;;:.i;ion described in mention 501(c)(3).
.~. ~c.,:?rr,.~,',a~i,:,n of yo~r foundation status under section 509(a) of the, C.,>d,~..
· .....-.,.e,-, ~,:r: :,~ve determined that you can reasonably at. peet to he a publ icl./
= r.,:,rt~o ,-.,,,,an,zat,on described in cactiohs 509(a)(I) and l'10(b)(1)(A)(vi).
Ac.:,',m'd;,,gly, during an advance ruling period you ~ili be hreaeed a~ a
~'.., ,ely qu[h',)r~ed ~,rganization, and not as a private foundation. Tt, i~ advance
,,i.n~ ,ur ,:,,, becjJ:~ ana ends on bhe dates ~hottn above.
~ith,,; '.:0 day~ after the end of your advance rulllt.q perioa~ you must
~:~.:l,,: ,l,: the, ,nformation needed to determine ~lhether you have met the require-
;~.~ of th.~ .mpplicable uupport ~est during the advance ruling period. If you
e~tabl i~q Ch.C you have been a publicly supported organization, He. ~ili cia~si-
'" ~ou c:~ a .action 509(a)(1) or 509(a)(2) organl=g~ion a~ Ior, g a~ you cor, Linuu
:~.. ,~ee~ ~;t.e .-equire~ont~ of the applicable support
~h~, pub~ ~,pport requirements during the advance ruling period, ~e ,.,ill
c:-~zsify '/ou ~c a p~ irate foundation for future periods. Al~c,, if He cla[~.ify
-/,',u a~ pr~'-,JLe f,:,undationt He Hill treab you as c private founda~i,:,n
~,:.,~, be~j~r,',~,,.{ Oate for purposes of section 507(d) and 4940.
Or.,h~¢,r~ and c,:,nbributors may~ely on.our def. ormination that you are no,: a
private t,~un,;~'e. ion until 90 days aft~er the~end of y~ur advance ruling per;ed.
2t ~.ou .~end ~ls the' requ;red~Jnformabion ~)thJn the 90 days, qr.~nt,:,rs and
c,:mtr~b;ttor~ ~ay con:lnue to rely on the advance d~)terminablon unbil ~.,e n~ake
cc, a~rlbu;or~ m~y nc,~ rely on th!S~[~e~er~inmtion af~er ~he d~te..e publ i~h
hi. rice. In ~ddl~lon~ if you Iose:;your status as a publicly ~upperted ,:,roani-
:aCion, and .'. grantor or contribu~r'Was~.responsible for~ or
ac[ or fai I,~fe ~o ~ct~ tha~ resulted In your loss of such
may not rely on ~hi~. deterainatloe:.~,froe the date of the act or failure to act.
AI~o, if a grantor ,',r contributor.?,leerned tha~ Ne had given notlcc. th~[,you
~.~ould uc rem,:,ved from clas~Ificat'~'~a publicly supported c, rganiza~cn~
th.t per~vn ~ay not rely on this det¢.retna~ion as of the datc he or she
acquired ~uch
If you ..h.lnge yo~ir sources o
of c, perltion. pl:.a-~e let u~ kn~
yc,,~r e;:~DL ~:atu~ ~nd foundation
d,~,:umen~ or byla~ls~ please ~e~d~:
Al.;o~ le~ us knoH al I changes i
:t your purposes~ charac~.er~ or
can consider th~ effect ,:,f ~he chun,it ,~n
you amend your ,>rganizaLional
the amended documc..n: or
address.
A~ of January :[~ 1~,'34~ you are liable for social securiL~e~ ~ar.e... ur, d,'.r
thc' Fe~ral Jn.~urance Contributi~i~$~.i~,~ct on amounts of ~100 or more. you pay
each of your employees during a calendar' year. You are n,:,: liable for :he tax
imposed unde~ ~he Federal U p (FUIA).
Organiz,~ions ~hat are not; pr ~ate foundation~ are not subae,:~ t,:, the pr:--
va~e f¢,,~,da~on excise ~axo~ under. Chapter 42 of the ~nternal Revenue Code.
Ho~ever, you are not automa~ically"exeep~ from other federal exci~e ta):e~. If
you hav~ any questions about excise~ employaen:s or other federal taxe-~, ple~=e
Do,ors may deduct con~rlbutlon~ :o you as provided tn section 170 of ~he
InLernal Revenue Code. 8eques~d'r~l~gacieae devise~s transfarce or gifts
or for your ,st are deduc:lble for Federal es~a~e and gift ~ax purposes if ~hey
mee~ ~he applicable provisions of iectionl 2055~ 2106~ and ~e~ of ~he Code
cor, tribu~io~,~ are gtf~s~ Hith no c~n~idera~lon received. Ticket purchases and
$1mllar paymcmhs in conJunctlon.~xg~fand~'l~lng events may not necessari
qu.~llfy at, ded,,ctlble :ontrlbuti~n~depe~dlng on the circumstances. Revenue
Ruling ~7-246~ published in Cueula'~e~Buflettn 1~67-2~ on pago 104, gives
g~idelines rog.~rding ~hen taxpayer~ay deduc payments for adm~s~ion :o~
o~her par~ic~pa~ion ~n~ fundraisin~,~c~ivi.eles for charity.
Vo. are not required to file Form ~90, Return of Organi;rati,.',n Exempt F'r,:,m
Inc,:,r,~e Tax, if y,:,,~r gross receipts each '/ear are normally $25,000 or less. If
y,:,v receive .~ Form ?90 package In the mall~ simply attach thr label pr,:,vided~
check the b.:,x in [he heading to tndlca:e that your annual gross receipts are
normal ly $25,000 or less, and si ;:~'~:~
1045 (DO/gO) . :~
Cfii.g;.r'R 6t;IJ;,ll"¢ HOU:SZHG AUTHOR1~'
[¢ ¥vu ,re required t'~~/ .file it by the 15,.h d~.y ,~f
the fifL~ ~o~,th ~fter ~he e~d of your annual accounting period. Re charge
oenalty ~,f $~O a da~ hen a.ret~rn~ls~.f~led~la~e~ a~les; ~her~ is reasonable
cause fcr ~h~ delay. HoHever~ ~he~eaxl~ua penalty ~te charge ca~no~ exceed
S5~00u c,r 5 pe~cer,~ of your grOsS receipts for the year, ~hi[heveF is le;~.
· ay al~o ch~ge this penalty-if a return;~is met complete. ~o, please be sure
'/,;,~r reL,trn ss complete bef,
Y,.. arr~ not requ ,dera~;,r~ncoee t~x re:urns unle,~s you arc.
subUer.~. :u Lhe tax on unrelated business tncome under section 51~ of ~he Code.
Zf you .~r'c, s~ject' eo this tax~ you must file an income tax return on Form
990-T, ~:::empf; Organizatio~ Busl~els Xncole Tax Return. Xn ~hi~ letter He are
not de:;:rm~ning ~lhether any of your present or proposed actlvi~io.~ are
:.~[e~ t~4,1e ,~r business as defined in section 523 of the Cod~.
~ .... an employer iden~if cat~on~aueber even if you have no empioyc. es.
[f ;~ en~p~r, ver idc. n~ification number .as no~ entered on your applica~on~
.,:ll e~r ~gn., number to you and~'~dvise y~u of i~. Please use [hal numbe~ ~n
~1 re~.rr,; y,~u file &nd i~'rall~co~respoadence .ith,the [nter~al ReveT, ue
~r ~c. s,-~i~ in the he~ding ~ e: le~tter that an ~d~endur,~ applies,
a~,le~d,,m ~nclo~.ed is an ,Integral'~:~t.~of~?t~letter.
~,c~use this letter could helpcus resolve any quest. ions about your e~c. mp~
s~tu-= ~,.d foundation status, you .should keep it in your permanen~ rec'c, rd~.
~o h,~ve sen~ a copy,ot.~this~.le~ter to your representative as indicated
i~, your po.er of attorney;?~;.~?'?~:~
If ';~u have any questl~ns~pleise,contact the person ~lhose name and
~e~epho~,e ~mber are shogun In ~he~'h~ading?of this letter.
....... ~ eJ'acerely yours,
E~nc ~ ,:,sitre (SJ ;.
Addend tx~:
Form S72-£
Paul Ntiliams
District Director
COLLI£R COUNI'Y HOU$INfi AUTHORITYS
If your orga~,~zation conducts
auctions, membership drives~::~
their income tax returns b~
as benefit dinners,
value is received in
donors:i4vold difficulties Hith
determining -the proper tax
treatment of their contributions."::~To do %his you should, in advance of the
event~ determine the fair market value.or.the benefit! received and state
in your fund-raising materials such~as solicitationst tickets, and receipts
In Such a ~av Lha~ your donors can determine ho. much is deductible and h¢,~
much i~ not. To assist you in thls~ the Service has issued Publica~ion I~71.
Deductlhtli~y of Payments Hade to'~Charitles Conducting Fund-Raisin9 Events.
You may obtnin copies Of,,:~ Public tlon:!~t~9t from ~your local IRS Office.
Ouidelines for deductlble~OUn~ ~"als&'le~ forth 'In Revenue Rul
Consent Fixing Period of Limitation Upon
Assessment of Tax Under Section 4940 of the
Internal Revenue Code
(See instructions on reverse side.)
To be u.d with Form
~G23. Submit In
duplicate.
Under section 6502(c)(4) of the Internal Revenue Code, and as part of a request filed with F.orm 2023 that the
organization named below be treated as a publicly supported organization under section [70(b)(1)(A)(vi) or section
509(a)(2) during an adva.nce ru?ng period.
I (E.,aCt I~al ~a~f of organ,taf~ aS ~ ~ ~ ~t) ~JSt rJct Director of
Internal Revenue, or
~ ~ ~ and the Assistant Commissioner
......................... (4,,;~.. ~,~. c, fxe~t~...~ ~z~ec~) Exempt Organizations)
Consent and agree that the period for assessing tax (impnsed uf~der section ~4940 of the Code) f~r .--ny cf the 5 tax years
in the advance ruling period will extend 8 years, 4 months, and 15 days beyond the end of the first tax year.
However, if a notice of deficiency In tax for any of these years is sent to the organization before the period expires, the
time for making an assessment will be. further extended by the number of days the assessment is prohibited, plus 60
days,
day, a~d yfa~l
J
Name of organization (as shown in organizing documenl) I Date
~nature ~. ~ ~/I.
For IRS use only~'~--~ ~ ~' -'~'-'--~' I
District Olrf~tor or Assis'ant Commissioner (£mplayee Plans and Exempt Organizations) Date
For Pape~ork Reduction Act Notice, see page 1 of the Form 1023 ~lructlons.
· ~"~lJ Department of the Treasury
Internal Revenue Service
Notice 835
(January 1988)
Major New Tax Law Ch
Exempt Organizations
anges Affecting
Legislation signed into law by the President
on December 22, 1987, contains a number
of sigmficant prowsmns affecting ta~-exempt
organizations described m sechon 50)(C)of
the Internal Revenue Code, These prov~s~ons
include new pubhc d~sc~osure requirements
imposed on the orgamzat~ons, penalties for
not complying w~th the new requirements,
and taxes on pohhcat expenditures and
lobbying beyond allowable amounts by
certain types of exempt orgamzations. Some
of these prows~ons were effecbve on the
date of enactment or the day following, and
some become effechve January 2] or
February 1, 1988.
Exempt organlzahons need to familiarize
themselves w~th these tau law changes in
order to bring themselves rote compliance,
This Notice attempts to alert you to the
meier new provisions affecting tax-exempt
organizations. In some cases, the new law
requires Important changes In how you
conduct certain activities, such as when a
noncharitable organization solicits
contributions. In other instances, the new
law will require changes In how you
maintain accounting and other types of
records, such as when a charitable
organization has certain types of
transactions or relationships with
noncharitable organizations. Set forth below
are brief descripbons of the new law's key
provisions, The Serwce plans to prowde
further guidance in the near future.
Public Disclosure Requirements
Solicitations of Nondeductible
Contrlbutlons.--Beginmng February 1,
1988, any fundraising solicitation by or on
behalf of any section 501(c) organizahon
that is not eligible to recewe contributions
deductible as charitable contributions for
Federal income tax purposes must include
an express statement that contributions or
gifts to it are not deductible as charitable
contributions. The statement must be m a
conspicuous and easdy recognizable format
whether the sohcitahon ~s made in written
or printed form, by telewsion or radio, or by
telephone. However. this provision applies
only to those orgamzat~ons whose annual
ross receipts are normally more than
100.0OO. Religious and apostolic
organizations described in section 50 ](d),
as well as political orgamzations (including
PACs) described in sechon 527(e), are also
re(~uired to comply with this prowsion
Failure to disclose that contributions are
not oeductible could res,~lt in a penalty of
$1,000 for each day on which a failure
occurs, up to a maximum amount upon any
organization of $10,000. In cases where the
failure to make the disclosure is due to
intentional disregard of the law, the
$10,000 limitation does not apply and more
severe penalhes are applicable. No penalty
will be ~mposed ff the failure is due to
reasonable cause.
Public Inspection of Annual Returns.--
Any organization that hies a Form 990,
Return of Organization Exempt From
Income Tax, for a tax year beginning after
1,986 must make its return available for
public inspection upon request wffhin the
3.year period beginning with the due date of
the return (including extensions, if any). All
parts of the return and all required
schedules and attachments other than the
list of contributors to the orgamzation must
be made available. Inspection must be
permitted during regular business hours at
the organization's principal office and at
each of its regional or district offices having
3 or more employees, This provision applies
to any organization that files a Form 990,
regardlrss of the size of the organization
and whether or not it has any paid
employees.
Any person who does not comply with the
public inspection requirement may be
assessed a penalty of $10 for each day that
inspection was not permitted, up to a
maximum of $5,000 with respect to any
one return. Any person who willfully fails to
comply may be subiect to an additional
penalty of $I ,000. No penalty will be
imposed if the failure is due to reasonable
cause.
Public Inspection of Exemption
Appllcatlons.mBeginning January 21,
1988. any section 501(c) or 501.(d)
organization that submitted an application
for recognition of exemption (including
Forms 1023 and 1024) to the Internal
Revenue Service after July 15, 1987, must
make available for public inspection a copy
of its application (together with a copy of
em/papers submitted in support of its
application) and any letter or other
document issued by the Service in response
to the application. An organization that
submitted its exemption application on or
before July 15, 1987, must also comply
w~th this requirement if it had a copy of its
application on July 1.5, 1.987. As in the case
of annual returns, the copy of the
application and related documents must be
made available for inspection during regular
business hours at the organ~.ation's
principal office and at each of its re~onal or
district offices having at least 3 employees.
The penalties for failure to comply with
this provision are the same as those
discussed in 'Public Inspection of Annual
Returns' above, except that the $5,000
limitation does not apply. No penalty will be
imposed if the failure as due to reasonable
cause.
Both exempt organization returns and
approved exemption applications will
continue to be available for public
inspection at IRS district offices and at the
IRS National Office in Washington. D.C.
Information and Services Furnlshed.--A
section 50](c) organization that offers to
sell (or Solicits money for) specific
information or a routine service to any
individual which could be readily obtained
by that individual from an agency of the
Federal Government free of charge or for a
nominal charge must disclose that fact in a
conspicuous manner when making any such
offer or sohcitation after January 3], ]988.
Any organization that intentionally
disregards this requirement will be subject
to a penalty for each day on which the offers
or solicitations were made. The penalty
imposed for a particular day is the greater of
$7, .000 or 50 percent of the aggregate cost
of the Offers and solicitations made on that
day which lacked the required disclosure.
Disclosures Regarding Certain
Transactions and Relationships.-- In
their annual returns on Form 990 or 990-PF
for years beginning after ]987, section
50](cX3) organmzatlons must disclose
informahon with respect to their dmrect or
indirect transfers lo, and other direct or
indirect relationships with, other
organizations described in section 501(c)
(not including other section 501(c)(3)
organizations) or in section 527, relating to
political organizations. The purpose of th~s
provision is to help prevent the diversion or
expenditure of a section 501.(cX3)
organization's funds for purposes not
intended by section 501(c)(3) of the Code,
Forms 990 and 990*PF for 1988 will
require this additional information. All
section 50](cX3) organizations are now
obliged to begin maintaining records
regarding all such transfers, transachons,
and relabonships.
Political and Legislative
Activities
Political Activities by Section 501(c)(3)
Organlzatlon$.--Section 50](cXU) has
been clarihed so that it now explicitly bars
not only activities and expenditures 'in
support of' any candidate for public off,ce,
but also activities and expenditures 'in
opposition to' any such candidate. Other
sections allowing a charitable contribution
deduction for Federal income, estate, and
gift tax purposes have been amended in an
identical fashion, These amendments took
effect on December 23, 1987.
Another amendment taking effect on the
same date precludes qualification under
section 50](cX4) for any organization that
lost ~ts section 50](cXU) status because of
its intervention in a political campaign. This
ensures that such an organization would be
sul~ect to Federal income tax for at least
one year before ~ts tax-e=empt status under
section 501(cX3) could be reinstated. Prior
tO this amendment, section 504 of the Code
barred section 501.(cX4) qualification only
for those organizations that lost their
section 501(cX3) status because of
substanhal lobbying activities.
Tax on Political Expenditures by Section
501(c)(3) Organlzatlons.~For taxable
years beginning after December 22, 1987,
an initial excise tax under new section 4955
is imposed on any amount paid or incurred
by a section 501(cX3) organization in
connection with any intervention in a
political campaign on behalf of. or in
opposition to, any candidate for public
· _ 16A
Florida Department ofAgricuhure & Consumer Services
BOB CRAWFORD, Commissioner
Please Respond To:
D;,i~oa of ¢ou.mmer
Second Floor, l~,~yo
T~ll~hassee, FL
I*800-II£LP FLA
June 4t 1993
Hr. Fred N. Thomas
Collier County Housing Authority & Land Acquisition New Development, Inc.
1800 Farm Worker Way
lmmokalee, Florida 33934
Subject:
Collier county Housing Authority & Land Acuquisition New
Development, Inc.
File Number: SC-02392
Renewal of this filing is due on or before: June 1,1994
Dear Mr. Thomas:
The Division of Consumer Services has received a sworn affidavit for
exemption for the above-named charitable organization/sponsor. Based on the
information which you have furnished this office, we have determined that you
are not currently sub~ect to the provisions of Section 496.405, Florida
Statutes, Solicitation of Contributions Act because:
1. ( )
the organization/sponsor is soliciting contributions on behalf of
a named individual and all the contributions collected, without
deductions, are turned over to the beneficiary for his use and the
contributions are deposited in a trust account or a depository as
set forth in s.496.413, F.S.
2. ( )
the organization/sponsor limits its solicitations to the
membership of the charitable organization/sponsor. Members}}ip
does not pertain to those persons granted a membership upon making
a contribution as a result of a solicitation.
3. (xx)
the charitable organization's/sponsor's fundraising activities are
conducted by volunteers, members, officers or permanent employees
who are not compensated primarily to solicit contributions and
which do not raise or receive contributions from the public in
excess of $25,000 during the preceding fiscal year and no part of
the assets or income inures to the benefit or is paid to any
solicitor or commercial co-venturer. Charitable organizations or
sponsorn which do not intend tO solicit and receive contributions
in exce~s of $25,000, but do receive contributions in excess of
that amount shall file a registration statement with the division
pursuant to s. 496.405, F.S., within 30 days after contributions
are received In excess of that amount.
Should the facts or circumstances change so as to alter the basis for
tho exemption, you must immediately notify the Division of such changes.
TIlE CAPITOL · TALLAllASSEE, FL32399-0800
Mr. Fred N. Thomas
June 4, 1993
Page Two
Ail exempt charitable organizations and sponsors must, prior to the
first solicitation of each fiscal year, annually submit an affidavit for
exemption to the D£vis£on.
Thank you for your cooperat£on and if you should have any questions,
please contact us.
BOB CR~WFO~
C~OMM'rsSZONEP. OF AG~~
~aur~nce A, Tromly
Sen~o~ ~n.ume~ C~plaint Analyst
904-488-2221/1-800-435-73S2 (Florida Only}
Enclosure