HomeMy WebLinkAboutCOM 0458.001 1998-2000 MtY OF tt,~
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Stephen K. Yamashiro Richard Wurdeman
M0.yt>r Cospamtion Counsel
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OFFICE OF THE CORPORATION COUNSEL
101 Aupuni Street, Suite 325 • Hilo, Hawaii 96720-4262 • (808) 961-8251 • Fax (808) 961.8622
November 13, 1997 n
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Chairman James Arakaki
Hawaii County Council
25 Aupuni Street
Hilo, Hawaii 96720
Dear Chairman Arakaki: y
Re: Resolution 415-96
We received the enclosed correspondence from Mr. Larry Scollick, Tax Law Specialist, with the
Department of Internal Revenue Service, who has indicated that the Hamakua Housing Corporation is in
fact a 501(c)(3) corporation and has been recognized by the Department of Internal Revenue Service
through the cumulative list of organizations described in Section 170(c) of the Internal Reveltue Code.
As shown in the attached materials, I had forwarded these materials to Roy Takemoto of the
Hamakua Housing Corporation upon its receipt, and thought he would have reinitiated the resolution
before the Council.
Based on the IRS letter, it is our opinion that the Hamakua Housing Corporation is in fact a
nonprofit organization as defined under Section 2-110(a)(4) and in a position to exchange real property
as a nonprofit corporation through Section 2-115, Exchange of real property, and Section 2-120,
Disposition to government, governmental agencies, nonprofit organizations, and affordable housing
developers. The contentions of Noelani Mason are contrary to the information provided by the IRS.
Should you have any further questions, please feel free to call.
Sincerely,
RICHARD D. WURDEMAN
Corporation Counsel
G D TAKASE
Deputy Corporation Counsel
GT:de C~cwca l[q ~~fg.O l
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a:Ulamakua~trcncil. wpd
cc: Noelani Mason AeP. 2bt OLINtI ~
izei. 1*~rti ~ 2 5 1997
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Mr. Takase:
Reference out teleconference of 9/10/97.
Transmitted herewith are pages from IRS Publication 78. This
publication lists all organizations recognized as exempt from
income taxes under section 501(c)(3) of the Internal Revenue Code.
Contributions to such organizations are deductible by donors by
reason of Section 170(c) of the Internal Revenue Code.
once exempt status is recognized, it continues until revoked
by the Internal Revenue Service. As explained in the preface of
Publication 78 (also transmitted herewith), the notation "until
1997^ following a listing indicates the tax exempt organization's
FDI7fN1]ATTgN STATUS is to be determined after 1997. This has nothing
to do with an organization's continuing recognition as a charitable
organization under section 501(c)(3). That status remains in
effect irrespective of whether an organization is a "private
foundation" or a ^public charity.^
I hope this information is useful for you.
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Cumulative literary, or educational purposes, the group exemption era deductible;
or for the prevention of cruehy to code (2) limks deductibility to
LISt Of chidren or animals. contributions used exclusively for
Organizations 3 A private operating toundalion religious, eharkeble, andneode h6r
with a 50% deductWility limkalbn. designate purpos s; ( )
described in 4 A private toundalion, generally denotes s 30% de ctibllity limitation.
Section t70(c) of the wkh a 30% deductibility limitation.
InlOrrtal Revenue Coda 5 A charitable organization whose Metatarsal Soeiaty t America, Inc-
status as a public charity (rather Washirpton, D.C.
Of 1986 than a privffie /ourxlatbn} has oat
boon termined. Most of these ExpfanaGen:
organi eve not sought
Prstsee lormal r ae ublic No code moans a pu charity with
charities, even thou of a 51ri6 dedtxtbility Bmftffiion.
Part I of this prelate contains a them, such as churc o
description of codes used in the p.T. A,'a, may qualify as is TrM Pub6o Sudety. Urrt982~,
individual listings. Part 11 coMaina a efiarkies, Thte coda also odes Yuma, AZ
gerixal axplanetbn d the rules covering some organizations ihat have
deductions for coMrbutbns for Federal formally claimed public charity Explenasbrr
irmme tax purposes. status but that statue has not yet
been determined to be mrr by Until 8209 denotes a 50% deduction
part 1 the IMemal Revenue limitation until September 1982.
escn ed Deductihilky after this date will
This publication contalrts a list of 8 odbn 170(c) of the Code er depend on a final determination or
organizatbna to which coMribut'wns are than a charity. ruling onfoundffixxi status'
deductible. The Ilst is rot all-Inclusive. 7 An organization to wfiieh
k an organization is not listed but has a contributions are deductible if Pub' lion No. 78 is updated and
ruling or determination letter holding made for the use of a govern- d annually. Atldkions are
contributions to be deductible, generaNy mental unk. Those have a 30 / is ed in cumulative quarterly
the letter will serve as evidence to deductbiNlyfimitation. uppl ants. However, when the
wmributors of the deductibility of their 8 Atoreign-addressed organization. Internal Revenue Service withdraws
contributions. Contributions to an recognition of status or when it
organization described in section OTHER CODING-A tourdigk nu er reragnizes a change in an organi-
170(c)(t) for exclusively public purposes appearing aher the name an zalbn'a status, the cumulative quarterly
wdl be allowed regardless of whether the organization end folbwing th egend supplements do not reflect such
organization has received a letter "Until" indicates the Adva Ruing changes. Status changes are published
confirming ks status. The organizations Expiration Data The entry represents by announcements in the Internal
described in section 170(c)(1) are a organizations receiving a "public charley" Revenue Bulletin. Bulletin announce-
state, a possess'xxr of the Untied States, advance ruling under section 501(c)(3) manta also provide the public with
or any political subdivision of the of the Internal Revenue Code. The first current information on the status of
foregoing, or the United States or the tow-digit number represents the year protected contributions, where an
District of Columbia. and the last two~digk number represens organization has timely filed suit for
This publication employs a coding the month In which the "public charley" declaratory Judgment under section
system to identity each organization advance ruliry b schedule to terminate 7428 of the Code challenging its
listed by type and limitation on (e. g. 7706 indicates a June 30, 7977 revocation of exemption.
deductibility. The codes, which appear expiration date) Organlxationa which ors required
to the right of the organization's name,
are explained below. The significance The following examples, using to fIN annual Information returns on
antl effect of the limitations on fictitious names. illustrate the use of ihls either Form 990 (Return for
deductibility are explained in Pan II. coding system: Organization Exempt Item Income
Tez) or Form 990-PF (fleturn Tor
Coda Meaning Doe Foundffiion, The John(4) Private Foundation Exempt form
Columbia. Md. Income Tax) ¦s required by
None-A public charity with a 50% section 6033 01 the Coda, but
deductibility limkffiion. Explanaton: which have not done so for two
t Generally, a central organization years (extanaiona of lima to file
holding a group exemption letter, Code (4) denotes that th[s Is a private eonsidsrod) prior to the oyxtractlon
whose subordinate units covered toundalion with a 30% deductibility Id~o~udedfl~~thisnllat~np,yow vet,
by the group exemption are also limitatbn. the exclusion of an organization
included as having contributions
deductible, even though they era Royal Order of Falcons (1) (2) (6) from the Cumulative Llat because
trot separately I'~sted. South Orange, N.J. of IMs does no! e:onslltute the
2 A fraternal organization contri- termination of the Internal
bulbns to which are deducible by Explanation: Revenue Service's recognition of
an individual but only if they are 1lsexemPtstatua-
to be used exclusively for Code (1) denotes that contributions The aslant to which contributors
religious, charhable, scientific, to subordinate units included under may rely on the listing of organi-
09/10/97 09:90 TX/RX N0.5401 P.002
09/10/97 15:4'1 $alOY dY1 tiBBY CY:EaIl: T:S 1R5 i 3
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3valtrad H. Campbctl n.d AdW F. HW geariry Fnvq MdlaveWe Cnmmwrty ComcU ScbobrahlP Pnvd lac.. Hdk Ferry PJemen[ary $dnol Parean TerJw Group.
Boatoa Ma. H) HaWMak. Fl. Until ]owe 199g, Pbrianet Mv.
'erty HaB CL)Wrau Centel. Bdtlmon, Md HWaoMle Cooumaoky Devdoyeewt Cnrpor.doa HWs Retry Mavar Iva, Until [Yeeanher 1997.
iW tb,utry ABrkdtunl Aaociuion Ivwrpanred, H.n..w.tS Fl. A Ivuia Mo.
Uvtll T)rember 1998, MwPfiia Tx. }IdkMde Jewkh Ccoer lec, Hallaoddc, Fl. Hdb etl Tan lr¢.. Pomq.va Bern FI.
9x11 Comry CaWrian on Addtaoent Pregnancy lea. IWbadde SYveDbadc Pap Otelwtn Inc., HWa Sbdiam dub Ivc., KvoxviUa Tn.
Gaieeville. Ga HWaodala PL Halle Wd4ce Cmeniia~v, thdU Deeanvber 1999.
iW Comry t7a•d Sean Inc.. Onvd kko4 Na E G Hdlber2 Memvivl Solwlarahip Fuad, KawvBk, Tv.
Tall Guety Hmvred Sericty Ire., Orand Island Na Wehhtgtm, D. C IfaBa Weardde Bvptut Checb d Naga T®emrn
WI CoeotY Home 0.Bvery Ndr, Memphla h HaD-B®ett Memukl Hpp/W. Bi4 9Prin3. Tc. HWa, 'Iti.
saLL CaavtY Noends P.raovr¢ CoaUtiaw Inc., ILI4Braoka Fmdeivs lnc~ W Wp[vl, 0. Hallatxoaa Lbnndatba Iv9. v:..t_....a ya (47
ONasevllle. f3a HaH-Onwm Cra RrRrnn Iva, UvtU Dee®ber fiWrvYlc Arn Vofts6 PuvO, u.n...n~ Ta
iatl (JOmty Hvvpitd ArWkry, Memphis, Ta 1997, OJmcvlDs. a. HWsvgM Baaeo.l[ Ar9oiatipe Iva. HalkvBk, Ta.
iW Camty L •-~:p IJd®ited [ec., Hagdw PoundWw Lac.. FfOnah, FL N) HaBavBle Community CavtaY, HaWvrLa Oh
Owed Idd. Na HWc P TrmL Dui 107486, Atlaraa A HaBawBic OvmmmkY Pakpemda L]e.syegom
Cy~~TL~v~eutie Honemmaldp lve., ArWar [4Be k4eawtW PouadWOti Aruv9ktlaq IWbvfik, f40.
iW County Veterw MeveoriY Park Iric- ~nt9MO. 7k. HaBrvme Perk Hoed. I/aUavtlk, n.
Oraerd Idaed, 9/a IiaBMc Cemetery Am, Faacstl, Mo. H.NWk Snhool Aawdatio9, UnW Damher 1998, !q
HaWek tSask ItIdIu3 qnD tar Hand-upped Chilelrta ]CYvprav, Olt f,~ua
ia0 Deliverance PamWation fac, 1'homia As Ivvnruas, Ca HaWvBk Yoah BaaWall U Cdvebk, Mo.
!ahn Hall Hvmgdierie Aw.~:.r.,.t Port Warlh, Ta Iiallel lnatitutc, SpaddB, N. Y. HaBtown BeidtatW Home. atB ^ 1996, !j
idl Paed1Y CmeaterY Trva[ io Parpe[uity. HaOdvjW mpv, NIBhlavd, a Panhaq Th. !
A[morq AI. C~ HaUefajefi CMatia. gmreh Ua. Hdlmv-Arvok Hye Ponedarbv Ietc, Atlanta, Oa
iW Pwily Pou.datiov. Karate City. Mu. C{) Lang faked dcy, N. Y. Hdl-VOyer Pouvdatiov DavW Otalumt Hall
)all Pud1Y Poundatina Minden, Nv. (4) HWdnjap DWvenox Church Unlmiited, Fwodaeta, Hoeery Orow<. Th.
iall Faeu)IY Foundation [rrv Tr 122194. Hamlcl, N. C. FLdlwalk Iva., Buihb, N. Y.
Iva Aregeks, 0. HWdnjah Paith Center FeBOwahip Church oI CovJon HW-Ywog Meavrnid Cbrikbk Trosq CLrtia, Ne.
iall PamilY Ivkkrive IImdmcu Inc-. Oakeaville, a. Toe, O9mfan. is tialma 9eaior Citlvm, Halms, Mn-
-ralerick P. HW FaveUY Tr. AOanY. N. Y (n Hdkkjah Fafih FLniatrke, (11e.;o, lL Halmos Fomddaton Lm., WeN Palm Bncb, El. ({l ' ^
HW Fomdeiov, C~mP w7L Pa <4) Ha1WU1W Fe4bwlip, Vm Burin, Ar. Hdo pub lav. Omdu. Na I
fail Fervvdatbv for Individud Opportuvit Y. HaOehjah FeOOwahip Cialer CTvech Inmrponud, Halo Flight Ina, Cbrpux qusd, lY
DaUaa, Ta. H) PWUUh, %y. Habm Hema CkrJneutl, Oh.
iYI Poundatloo Inc, BaY Springs, Ma. (4) HWeh()ah Oospd Miaiov Ivc. Los Mgeles, Ca. Norman H. Hdper Fomduion Ivc ,
iall FovnOeivo Ina, Cedar Rapids Ia. (4) ]iaDehajA Hdlow Q¢Wen Mklgcln. Shtll. WY. 19ev Ynrk. N. Y. (4)
iall Fourtdetioo (oc, gemlrroe, N. C. (1) HWdvjah Mtvklriea, Sylmar, d. Ivu(s M. ud HWie Helper Foundation,
fall Foundatloo Irm., Wi/livglon, R. tLeUek)alr Mhela[de Rec. UDkvd• 0. L l2dota a'1 I~
-tall Haee, Chiticotlra Oh. Hdkly(ah Miu:me Chwd, Inc.. I.os Angela, 6. Hdpecm Pomdatbv, Hoes Ratan, FL (4)
`(all 7amn Kate Hatler Petcam Fain HY Foundaaon IkOdv)ah pryer Cm1er d LISA In:orponted, HApero PovMWOq 1'.
Tr. Baatart, Ma. N) Begi, d. _ Mot and MaroeOe ~ Ye. IQ 1
Ndliw P. HW ]r Tr 11W FBO Fint Rebytcrkv Halkk' Halpmv Fo~aOm
gearefi d SntevOk, Qearlata N. C HaOd W Ssa~lb
purrb, San lO~
e 0. Jetlde Sr<cm, N. Y. (4)
f W I Mmorasl Ba ul Pw PoemdaUOn. Beverly HBIS Ca (47
ptist Church Pod Peryetud Care ! Halkluyah pamUy Mtdrtry Inc., Rhkelander, Wi. Hd S. Chase PamUY Schoi.nhip Fund,
Mnkoe Faaview, CWeom, (3a (67 HWeve PamOY Fomdatim Ivc.. Mrdiue. 11. C{) Wkttlaet, la (Q
Iws Jellenov 0.Na HW Mwvrid Puud, The fklkl ClaritaNe Trust St Pa W, Mn. Hal S (Ioldmo muitable Fomdaoov, Uoel t
New York, N. Y. Ha14t Cove CbBd 0.vdWmeer. Decembe 1994 Skokie, U. '
Hall Memnial Hoemvg Corpon[ov, Jamcalvwa N. Y. Long LIW qty. N. Y. (3) Ewing HekeU Pouda4w, Sm Mtavk, T< C{) I
f4i/ MsW Rskrdatioa Adviauy CauecU lee., Hdku NiaiNafe lr, UneO Lleeember 1996. O. L IfaLl Pvvndat(oq Santa Ana, G. (1)
Odnwv(Ike, Oa 9ar+aok, PL Hahvy Shedd RaN Fire Protectloo Dluicr
Flan Mmeec Hwplud, PbUsdelpfiia Pi Pama Pbrerne 1[aileu TevY. E Providence, R L ComeuurY AuaiWty, Halsey, th.
HW Mt Vduvleer Fire Assodation Ivc_ lla0etkvBle Samad Henn Cathdie Pvkh Padawmev[ HakryShedd Vdemfesn Aaocktiea, Haney. Or.
Ilwven ~rY, Id Peed, UveB DcCmhs: 1996, HaBeaaviUc, ii. tLkdad CYmeOery Aeanaktlnn, liaiamad, Ra (6)
Hall Neightwahaod Horse Im., Bridgcpor[, Ct IlalletsvBk Volmaer Ftre Dept, HdktovUk, 7a llaktead OOtl Care Center Inc., I7ak[ead, ICs ii
F411 aI Pace Bowl Aaaocktm Ivc.. Temp, Fl. Hdlibvnva Poodatbo loo-. ISallaa Ta IlalpeW PomdaKov lea. Orvmbw, H. C
Ha0 of Fame Cemaninee of Un Inc.. MkmL PI. HalBday Fvmdatlon Ire., Hoke, Id C4) The HWtead Potmtktluy Preamq Aa ~~I
Ha0 of Fame Iboedaliw Ivc., take Cfiy, PI. WUWm W. E llnly I4BIMy PouMa[ba HaWeW Hlemrleul SoaktY. f6ho-ad, f:a
HW of Paine ed Psrachutm Inc., Felict Cd 3l
HW of Paine Pr1um OamBa CventY MvYlavd Ina, H
Ok 3dtbp)I~, Bu Ckhq Wi HWmd SoHo y IBalarrmwe, Md r~~ ~ '~i~'
U lYarLOrq ldd Ha1Be Q. Brown Commudry Center Iveorponted, K A. L. T. 8 R HaWf9wped Athleb I.avrv m
Deoemhe~i Cantm~Oha~~ UoLI HWk
8~1. ~ MernvAY Fm4 Be:ve:rl Fi((aY IUdI°4 8grta°b°g' S. G l
friary Y HWa G. Hdt Htlp Akd l.egl rynpey m OrY d Avmdeoa for' .
FIaO of Hrary PowdaUaq SefienxrWY. N. Y. Hank Warm glatllable Trop, I.axinytem, KY_ Lul Kristin Ivc.. Wrhivgtnv. D. C.
HW of liveor, Brooklyn, N. Y lo]m R AalHpn Charitable Pored. Cbkago. II. C4) Bah 0. Lnvoweuth, l(a ~ ~l
HW of Beisoe Amateur Radb grab tnc., FIsNs Ba1mW Ina, r ~.t....... Ky. Bah PtOgz;am Ise,. ABtx, Ta.
HW ofU TYrmnrs Nk~iav. I.w Mgele, Ca ~a~/ l~mfary BrLod Partab d Teachrn, Hdtm )bmdatlm, PoRknd, Or.
HW of Tysavwr /.HsaYoo d New Yuck [m, ti
Lmalm, UeW LlarxmWr 1997. ~l]bl~'7R~t79utlhio, N. PBO; utheran SooW Seavlce !j
FluWkg, N. Y. 8Np Bpe1s~, S C IWvaraaa ChaAkhk trrv Tr J7f11G PaaYn4 Or.
F4B OIdBW G9mmm11Y OrouP Ina. Aleoa To. Hdbsvrk Hapdrt Cburoh Pr WaM, Tw. Hdr~apv Pv,v:yllmr A. Gbarlubly Tevy
Ahaada HNI Rasidol Trott Sm Beak M Oeda Hallmark HaptYt Gevah ed Awtla Avrtlq Tx. LIMrly I+ka Wa {
PamM
MiOOkW Hall SahoYntip PW. HaI1mMk ~~a PeadvWq Y,m~ qY
IY. ]Aa (1) Hatan l Ouaud({e (HvY)vwMadt PwMWav,
JatttaewBk, rh H.tlesrk Ioatlat Alhy KeY' Hvv Iidw~iaw~i
Jb foe.
Ruth Tkrelteld Slaii Sahnkrtl:ip Ittevowhle Trtrt Inv. k4a ifai Wahb 8 AktWa, NConkBa, N. Y.
rod, 8vewvlBa tL l{7 H.BOdr toomaohy lreier. sfuari, Mn. Hrvavy..-The irerah e
Hdl Beipd 94~orlsl 8ahdarWp Palmer. Ma FlaOaek BaholseWO Aasoeiat{oo. Haliaot, Mn. y(ygp SptlgA ggd p~ I°°' Undl lawbv 1
Iofia T. HYI iaumutu7 Tr Og-17~M, HaOooka9le ku., IEIMrd, N. Y. HwplNb Out Aeadt lea, Jaoboet
AtWu, Oa. ((Q hhn P. HaHwan'!4 U/P'. P/B/O. Ht. lobtu Ch mrlatlo FWawehlp, Honoky, NL 1
)fall Tewrhlp Hlgh Sol BaopllwB~duatlan Pomdatlon. Hoohsit DWwrng WUmlogton Da
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Haas/ CLfpOtalivt4 UnW Dao®bv 1997,
Willlept Ftmk Ha4'h UW PBO 7Luhm: epdep }kBoY.ROS N Nnw OMon La. Mena Alves [a
Hum tar CAlldreR darlotta N. C (q ffWoY,vU Cmpenakl Burkl Gnoaod Aaaod.U
Charles 9. HW Teuat. Catsor4 N. H. C{7 HdbwYl Ma (Q HaoWeua k[WO wivsl W., UafU 7~Yr f
Mlldnd C HW Trop, Bunk, Wa HalltnwB Cammmky Dead L¢.. Augusta, Me Hoaokaa Hi.
MYtea H. !Don A. Hall Trust. Tampa Fl. FLa3owdf Co®tmkY Guroh Im., Hallows HavWa(vm Cbarhahk 7rut, Gmsvo IskeL Wa
Halo Huhm Petodetloq Uelll Davmber 1998, HWOwrd PanedaUm, TdWlelphk. A ( H. A. !Mary K. ChaPtvo quAtable Trot[,
Henddu, HI AWowW kfemorid 17omdatlon Bohol Femd. TWaa Ok. (4)
Ed1N atW Ovmo HdWo Povedatkao-Nmnher 7WO. glflmy N. 1. (4) Hmmomid lec., CNwgo. B.
Hd~km
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Hallam Zim Came AeParkoevt. Balker Na (6)[7) FWk Addt Foster Gte Jva. Remnlea k(L Lag WatMnwa hL.
aecY Fmrd Aev, Ianeol0. Ne. (6) fklk Petry CSidetim Church, Florissant, Mo. Hwbdv Vdmter Pine Dept. Chardoa Ob. (6)(7)
09/10/97 09:90 TX/RX N0.5901 P.003