HomeMy WebLinkAboutCOM 0458.001 1996-1998 ,...,,I U
Stephen K. Yamashiro Richard Wardeman
tVtAyOr Corporation Counsel
^
'iR•O~.M~'.Mf
~D1xIC~T~J II~ ~~T~Utlil
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 - -
O~ ~
L_'
F.
Chairman James Arakaki
Hawaii County Council -
25 Aupuni Street
Hilo, Hawaii 96720
Dear Chairman Arakaki:
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 Revenue 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
By t,(,.L~'if,Gt,~.,.,
G D TAKASE
Deputy Corporation Counsel
Encs. P1b Aa~,~Q~_
a:lhamakuaVVCncil.wpd c
cc: Noelani Mason '1'0l ,.Q`1~~.L_..
,zit. 1>at.~ ~ 2 5 1997
09/10!97 7G:J3 'x`101 811 886Y CY:E:YU:T:S 1R5 002
Mr. TaXase:
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)(~) 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
F~IIN1)ATTON STATUS is to be determined after 1997. This has nothing
to do with an organizations 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.
09/10/97 09:32 TX/RX N0.5400 P.002
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P.063 gi
TX/RX NO.5400
09/10/97 09:32
09170%97 ]5:41 $'102 821 888'1 UY: E:1:0: T:5 1R5
CdJ :1l1Y . .
Cumulative li4arary, or educational purposos, the group exemption era deductible;
LI$t Of or for the prevention of cruelty to coda (2) IJmits deductibility to
children or animals. contributions used exclusively for
Organizations 3 A pcivace operat[ng foundation religious, charitable, and other
with s 50% dedlrctibilhy limitation. designate purpos s; and cods (6}
described in 4 A private foundation, generally denotes a 30% d Ibllily limitation.
SBCtiOn 170(0) 011he wish a 30% dedtJdibiltty limttffiion.
Internal Revenue Coda 5 A charitable organization whose Metatarsal Society t America, Inc.
of 1986 status as a public charity (rather Washington, D.C.
than a privffia toundatbn} has npt
been termined, Moat at these Exp)anafion:
Prefsaa organi eve not sought
formal recogn as ublic No coda moans a pu Charity whh
ehariti•a, even thou of a50%daductlbilpyimitat[on.
Part I of this preface contains a them, such as churC o
description of codes used in the p.T. A,'a, may qualify as tc Trrra Pablo Soriefy. UMU 8209,
individual Ilstinga. Part 11 comaina a ehffihks, This coda also udos Yuma, AZ
gerreral explanation of the rules covering some orgenlzatione that have
deductions for contributions for Federal formally claimed public charity El~lanasrrn:
inmme tax purposes. statue but that status has not yet
been determined to be Corr by Until 8209 denotes a StML deduction
Part I the Imemal Revenue Iimitatlon until September 1982.
6 •ecn ad Onductihilhy after this tlate will
This publication contains a list of octbn 170(c) of the Code ar depend on a final determination or
organizatons to which comributbns are than a charily. ruling ort foundation status.
deductibe. The Ilst is not all-Inclusive. 7 An organization to which
H en organlzetbn is not listed but hea 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. Addttiona era
contributions to be deductible, generaNy mental unit. These have a 30% is ed in cumulative quarterly
the letter will serve as evidence to dediictbifityUmitetan. uppl ants. However, when the
contributws of the deduetbilfty of their 8 Atorelgn-addressed organizatbn. Internal Revenue Service withdraws
contributions. Contributions to an recognition of atntue or whop it
organization described in section OTHER CODING--A tourdigh nu r recognizes a change in an organi-
170(c)(1)for exclusively public puipoaes appearin8 after the name an zalbn's status, the cumulative quarterty
will be albwed regardless of whether the organization end following th egend supplements do not reflect such
organization has received a letter "Until' indicates the Adva Ruiing changes. Status changes are published
confirming its status. The organizations Expiration Data. The entry represents by announcements in the Internal
described in section 170(e)(1) are a organizations receiving a "public charity" Revenue Buiietln, Buftetin announee-
state, apossession of the United States. advanco rul'mg under section 501(c)(3) menu slso provide the public with
or anjr 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~digit number represents organization has ttmety tiled suit for
This publication employs a coding the month In which the "public charity" declaratory judgment under soction
system to identify each organization advance ruling m schedule to terminate 7428 of the Code challenging its
listed by type and limitation on (e.g. 7706 indicates a June 30, 1977 revocation of exemption.
deductibility. The codes, which appear exp"vatbn tlale)
to the right of the organization's name, Organizations which are required
are explained below. The significance The following examples, using to ilk annual Infarmatton returns on
antl effect of the limitations on ficthious names, illustrate the use of this stthet Form 990 (itslurn for
deductibility are explained in Pan II. coding system: Organization Exempt lrom Income
Tez) or Form 990-PF (Return for
Code Meaning Doe Foundation,TheJohn(4) Prlvats Foundstlon Exempt form
- Columbia, Md. income Tax) es roquirsd by
None'A public chanty with a 50% auction 6033 of the Cods, but
deductbilFty IirriHalion. brplanafion: which haw not dons so for two
1 Generally, a central organization years (extensions of time to file
holding a Broup exemption tatter, Code (4) denotes that th[s Is a private eonsidsred) prbr to the extraction
whose subordinate units covered foundation with a 30~ deductibility date of lhle edrilon, may not bs
by the group exemption are also limitatbn. Included In this tlstlnp- However,
included as having contributions the exclusion of an organization
deductible, even though they aro Royal Order of Falcons (1) (2) (8) from the Cumulativo List because
not separatey listed. South Orange, N.J. of this does not conalltvle the
2 A fraternal organization contri- termination of life Internal
Outbre to which are deducible by F~rplarratxorr: Rswnu» Service's eocognition of
an individual but only it they are ha eximtpt status.
to be used exclusively for Code (1) denotes that contributions The extent to which contributors
religious, charitable, scientific, to subordinate units included under may rely on the listing of organi-
09/10/97 09:40 TX/RX N0.5401 P.002 ¦
09/]0/97 15:41 $a1pY 611 H8e1 C}':E:!•'L1: 1':v 1H5 3
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IA1.L 9]3 IUMIRX'19
)mhrad H. Gmpbcp and AdW P. 7(eL Charity Pu,d, Hdlydde CnmmuoRy CouacB Seholarshlp Yndd Inc.. Hdla Perry PJemettary Sedool Rreat Tead,e Group,
Haateti Ma- N) [1aHaadab. Fl. UnW fuse 1998. Pbr(ou1. Ma.
~Cwnry~Agdiic tW uGral ~Amc~iWO~n
Inw HdLedYe CommmkY Devebpmat Cnrpontion HYh Peny Mav« Ive, unYl ikmvber 1997.
ryonted, Hapasdale, Fl. St Louis. Mo.
Uvtll Ik bet 1998, Mwphq Tx. IWLMde femi6 Ga1er Im, fWLmddc, Fl. HJL d Tan lnc., Pompvo Beetle Fl.
(all Coudry Codltion m Addemnl Pregaaoey Inc., HalYddak Symphade Pap OreLmtn Iec., Herb Sbditm pub Im, Kmxviea 7d.
Gdemvllle. Oa. fhdlmdale. Fl- Herb Wdtve Cavum~s. UoW Deoembe 1999.
tall Carry HeW Sort Inc.. Ormd Ialaed, Na E C Hallbcek MevtaW SeboWd,ip Fuvd, Kamv0le. Ta.
fall `Carty Jfrorid SadctY fvc, (l+avd IWed /ic Werdegras, A C /falb Wmaide B~Wt C>,nrcb d Nab Tmnmet
IaI] Comfy Home Deevery Neils, Memph4 Ter. HaB.BeaoeC MenlarW 14mpinl, Bfig Spring. Tx. Halh, n.
call Carry Honds Reouroe Orlleiow [m, Ha14Broo4e Pwodmios r-~ Watlpvr4 Ct Porndatloa loc., Rlehonvd. Vs. N)
latl Cbmry AavpiW Auikary, Mem IiaBilawam CSr IToerm lr~ UaW Dec®ber fiaexv®e Aer Udud load. NaBsv0la Ter
phis, Tx. 1997, ()ddmvela. a. Hafpvi0a Brebdl Aaapdistiar Im, TWhvieq Tx
Sill Coeaty f wd...h:p I/nl®ifcd [pc.. Halldm Poudaliw la., Hileh, R N) NWxv81e Community Curter, HaBsvae, (M
O.md lalad. tia Na4 P • 7rra Dtd 101{84, Attsraa, A Hslin,re Oe®m(ty Pafrgomda Davdopmaa
7a0 t7oaury'ilrer~eutic Nonmwldp lm., ArWar Fia9e MeancW PouodaeaM1 Arodaeao, Hapevek, f1a
Galrtmv(Ba e. Oamutasso. 7h. (s) HaervOe Park eaar4 f60sv01e, Ta.
fall Coardy Velenm Manorial Park Inc., Reptile C1®etvy Aam. Fenton, Ma (6) HaWvBle Selnd Anocialiao. Uolk Dambe 1998, ~y~
Onnd LtYud, Ne. HallrJr Oeak Itidwg [7uh far 1lmdkapped milema IUSptoq Qt
{all Deliverasrm Foundation Iva, i'h«mi; A: ImnrsNS. G. Naesvele Yom6 BaaeWl fea[or, Cdumbia. Mo. .N
john Hall HvanBdistic Aaaodatim, Fort Worth, Tc HaeN LutiWle, 8pukie, N. Y. Hdkawv ReaWhotld Home, 10 ^ 1996, it
{dl Pardly Cmramry Trvet m Perpruiry. Hapdv}6 l'aayel, FBgldavd, G. PMWd, Z4.
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{N FwilY FouMatiov, Kama City. Ma N) Iase laladd City. N. Y. }fall-VOyer POUed.tios DavH Ord,am Hall
1x11 Pamilr Foundatlnq Minden, N9. (1) HaedaJah Iktlvermce ChurrJt Unlmtiled, Fouvdatimr, Hovey Omve. Tx. (Q
call Fmoily Foundatk,n [rrv Tr I2P 191, Hwhl, N. C _ Fiaewai6 Im, B9Rab, N. Y.
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ptl~~ Halm,w, Maraµ Gnie, Ne. (C)
=raleiek P. Han Fm,ilY Tr. Albany. N. Y. (Q FLOdujs6 Fak6 hBr'ittrlr4 C3lcago, [t Halmm I'atmdtion Im, weN Palm Beata, E7. (9)
idl Powdatioq Camp fhV, Pa. Haeelap6 Fepowhip. Van Bwm. Ar. Hilo pub Ise, Oevw. Na. ~ I
Hill Paartdatbs for Irdividud Opportunity, Ha11W)sh Fdbwahip Cooler Chsreh Inmrponvq Halo t><igM lea, Carptrc Chrutt T>-
Daer, Tx. N) Paducah. 8Y. Halam Heusa [SsehwH, Oh.
idl Pamdatba Ina, Bry Sprmp, Ms N) HdldyKh Owpd Minim In0. la Angeles G. Normap H. Helper Pomdation Inc.,
Sap Poandatlov Iva, C<dar Jtapids, la. N) HaBdvjah Hollow ChaiWm IdtvWt(ea. Sktll. Wy. Her Ymk. N. Y.
call FOYMaOPa lea, CFmrblk, N. C HaOeNjah bfteixtriq Sylmar, 6. (Q Lock M. aM Blydk Helper Fouddatioa
-fan Fmndatlat Ina, WUpvBton, t3. (9) HapelojN Modstrb Ire, Vpbod, Ca V Qdata. Cam. (e) I~_
Hall Hama pdetvthe, Oh. flalldglah Minion t7tureh Iva. f.m Angeln. G- Hdpeht Pomdatim, Ibm Rattm FI
Yell lame Kate Basler Pctcts9v Form BY Foundaorn Hapda)ah PnYV Cmtm d USA Isoorpontr4, Nalpen PomtaWa~q Pktabergh, Pe. (q
Tr. Haatar4 Nor. (q Bill, C< Mark and ktareeHe Halpmt Fomdatier Ica,
Ndlive P. HW Jr Tr UW PHO Fur Prnby4rav Hallelujah P4mbrteim Chuteh, Okvddc. G I.Je Suocefr, N. Y. (y
Church d Smtevek. Chmkem, N. G Hapdujah Sur Jose Chmeh, Sur loss G lackk Hdltem FotmdatlatL Beverly lellr, 4
Hill Memmsiai Baptist Chwch Fed Pepetud Gn ! Hapduya6 Famly Ministry Inc., Rhidelander. Wi- Hal 3. Chase Paddly SeholaraWp Feed,
Mntam Fairview, C~lbouv, Oa. (4) Iiallese FamOY Foeodtim Iec.. Moline. IL Wislerfet 4
Iwm Jdferaon IkW Hall Nemorid Fund, The Eidkt Charitable True, St Pa W, Mn. (a) Hd S. (bklmas Chatuabk Fouvdatiao. UvW
New Ynk, N. Y. HaOe Cove CbIN Development December 1998 Skokle, p.
Hill Memarl Hourivg Cmpontiov, lamelawa N. Y. l.at[ fYad qty, N. Y. (3) Ewfag Hafaep Fwedatiog Sm Amwio. Tt
HW !testa 1WaMarkn Advicry Gonave fee.. Hallett Mluiatrrm lac.. Um7 Daremher 199Q O. L f(alaell Foandatlm, Santa Am, G
Gdneavilk, Oa. 9aras,ry PL Hahey Sbedd Rvrd Fire Proteetlon Dlauict i,
Hap Mmam Hoaphd, Pheadelphw Pa Perms Pkseaoe HaBeu Treat, E P[ovidexs, R 1. Comtu(ty AuxWary, Halsey. Or.
Nall Mt VolPOleer Fue Aasodatbd htc., Haeetbvek Sacred Henn Gttsol(e Parch Padovrmmt Ha4y~Shedd Vdw4ma Aaavdatim, Hahry. Or. '
Bwva Rani. Id Pend, VvN Dcacmhe 1996, fMkruville, ii. lfabtrd Cemsecry Aaaadatlon, WtaeaW, Ka (6)
Hal) Ne)[]tborhoal Have Inc., 8tidgcpon, (X NalktweY Vohmteer 19rc Dept Halletwllk, Tv }WHeW m1ld Cam Coate Iec., }lalnes4 ICa_ 'ii
Hall d Yaer Bowl AaavdYlm loo, Tamp. R. Fialebttrtov PaamOatim Isc~ IAlha Ts N) Halstead Pomdx6o lm, Ov mabvo. H. C '.'I
Hall d Farce Caeuoitlee of Un Idc, Miami, PI. HalBday Fomdatloe let, Boise, Id (1) The Hahtpd Fomtlatkm, Precook, Az 'I
Han d Fame Pvmdatiw Ivc., [.eke pty, Fl. WlfBam W. ! BrttY HaNdaY Pomafatioa Hahied Hiuorbel Bodery. Habeeart Ka
Flan d Pame d Paraehutidg Ix., Fdioty, Ca SL l.otm. N0. (6) HWtead Sixty Plr pnb Inc.. F4lrted. Ka
Rae d Pame Alum George CoantY Marylavd Ire, HaiBe (HrY 9allbae far, L+ s pabq tai Retard SocetY, BalNmue. Mil, ~i
Uppu 84rlorq Nd Etalee Q. Haowa Cammueiry Curter Isrnrponkd, K A. I. T. E. A fOrWkavFed AtWeks [.care m i
floe d Fame Re[ioul se.ivr aympia, until St Pad, Ma Foy Hldlag, 8paruekrg, S. c
Ueorarhr 1998, Ctmraa Oh. Flallte 81. Mary IdemacW Puvd, Beverly Hlllt G. Hall HtlP Abol l.egl 7yrwy m Org d Ammkava (or-
Hap of Hurry Patrdatlar4 StthtmectWY. N. Y. Hoek WHsm pnrlYble Trek, I.m(rtgton. KY- [y1 RReform loc.. Wahiogmp. D. C.
Hap d Homr, BrwktYa N. Y. lobo A Haflgm Chatilahle FnraL Chlmgo, p. Rah fm., Leavmwottb, Ka
HW d He(roe Amrmr Radb pet inc., Haply Bokod Im, t ~.t..r^. KY. Halt Pmpam lea, Alive, Ter.
Kew Oardrae N. Y. HaI4lCeet IDemmtwy Behovl Pamdm !Trachea Haltm Pomdarb4 Pvatlaed. Or. (t) I~
Here d Tyrrtvtr 841asba, I.r Aegeles, Ca. BkmNgham, Al Carl Flallstelat TrtW UW PBO LuNem 3ooW Service
k1a11 d Tyaaumm ),tiralov d Haw York Ir,a, tiaBmm~SSra~e
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MLetlWI Hatl HaOmaA C°pvela Foved4oq Kara C4H. Ma Habul L OMtWs HWwwMt Pwedrbe.
faabosvma. Y'L Saholatahlp Fond. H~alLoalk! ~~Ia4athlowo. Kr tlae lialvmto ~l7oma 4) lh.mlvgmq N. M.
Rdh'I1rNdd 14W SohdarthiP Irrcvoeable Trull IPO., Srl~pW Nor. d HaI Wehb $yatlp~~~~~d Arxiatlw. Cooked. N. Y.
Pm4 BnarvlM, 14 N) HaI(aY m2'
-malty YLmtc. HaBaek Mn. Hmasyas~7Le'Ferah Bpfe[ Im. Vmll Omber I
Hd] 8efpd IGetoelai SdhalatWW(p, Palmer. btu. Hapat Bahola[ahlo Aa`~tla4 f7atlook. Md. SWV 6oeb/, N6
logo T. Ha0 7awaoaatary Tr 17i{, Haeoakvtlis Ivv., Ifl N. Y. 6vmplWc tart RaaW lm, laoban.
Atlulu, Ci? ((Q lobe P. HaBwan TY U/W. P/b'O. 6t lohw CR Ou1aWe FdWwsWp, HomkaM1 HL
Hill TowrNP 191gh felted Ifdnmtbn Fouvdatlon, lfoehewb Dahwu9, WIIaYlsglm, Da
thull IattramMr 1997, 8skre Vapor, n. H.paw [9we [oa.. /J.n., Ter. (s) I[oda..,
Jm A ! Bsr Le Fldl 't1r Plea HInR car. HaBow~r 8fo4teyeb Rm Ide., kdl~We Ma 14amakoo [[oaslrt[ Ompwdiwt Uptu I)sosoMr 1997.
wupam Pr.Nt Nap Tr uw PBO BWtm Spr(en 160o.~vaex In Haw oela.rtt lea Naw (Jrlear, I.. i
Harm for CIdMmR markme, N. C (tj HaBOwep Ommaeld HurW Orwed AHaila
Charlr 8. Hill Truµ ConeoN, N. H. NI f411mnd6 1ta (t) Remake Mxub l~val hie.. Uvtll
Medmd C Ha01'ra0. SmtOe, Wa Hallawan Cammmky Deed Irte. AuBwta, Me HmWaa, H(.
MY*ov 8. !Dora A. Hall Trent Tawmppti Fl. N) Flaeawae Coamtmky C6ureh lee.. Hill Hamddeeo Clrrhabk Twt, Gmaoo IWeG, wa.
Halia Huhn PamMtbd, llalll Damnmbef 1998. flaeouetl Reuedatlm, PhlladelpW, A ( H. A. !Mary K. matltade'Itor,
HmduW, HL HaHOweO MemaAat Pomdatlat Fund. TuW. Ok. (q ~ I~
Ed1N artd Oaatao Hd1w Pouvdatko-Number Two. Cefwa„ N, f. Hmuamid Ir., CMrgo, [L
Da[W, Ta. N) Hill-RWm Prarrvatlov AasoeWlon. Beevlpe. Tz. Hamvkayle AtmWut EAucauooal! [bled Sack<y
Hdlam Vdmaw Fne DeParboent Hallrt Ne (6)(7) Hdk Add/ Frtet Cam Ica, Bomdet Ae. faces Watetnwa Ma.
Hallam Zion [:ametey Fand Arq Lincely, Ne. (6) Halh Ferry tTr4tiae Church. PLuusmt Mv. Hwbdm Vduvtee Plre Dept C7+ardoa Oh. (6)(7) ' i
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