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Home My WebLink AboutCOM 0067.000 2008-2010 JYOSHIMOTOPhone: (808) 961-8272 Chair & Presiding Officer 1L FAX: (808) 961-8912 Council District 3 Email: jyoshimotm@co.ha%vaii.hi.us 1T~ oi'M~~ HAWAII COUNTY COUNCIL COUNTY OF HAWAII ?IL9 MEMORANDUM TO: Council Members ~i FROM: J Yoshimoto, Council Chair DATE: December 23, 2008 r'I SUBJECT: Resolution Transferring Contingency Relief Funds (Council District 3) Contingency Relief funds from Council District 3 will be appropriated to the Office of the Prosecuting Attorney to be used towards the Boys and Girls Club of the Big Island's SMART Moves program in Kea`au, Hawaii. Attached is a resolution authorizing the transfer of $5,000 from the Clerk-Council Services - Contingency Relief account to the following account and project: FUNDING AMOUNT: FROM: TO: $5,000 Clerk-Council SVC Office of the Prosecuting Attorney Contingency Relief Prosecuting Atty OCE 010.101.5101.91 (Boys & Girls Club of the Big Island - Kea`au Club) 010.271.5271.02 JY/dwe Attachment Res. 33- 0ci~ cooirro t;m. `7 . ~iOKI/(.t Hawaii County is an Equal Opportunity Provider and Employer Ref. To. ~EC 24 2(1p~ Mailing Address: (Former County Building) 25 Aupuni Street, Hilo, Hawaii 96720 Ref, Dnte Business Address: Ben Franklin Building, 2 "d Floor, 333 Kilauea Avenue, Hilo, Hawaii 96720 7/9/08 COUNTY OF HAWAII CONTINGENCY RELIEF FUNDS REQUEST TO: Office of the Prosecuting Attorney DATE: December 15, 2008 Department FROM: JYoshimoto (Attn: Donna Eckersley) PHONEZFAX: 961-8268/961-8Q12 Council Member A. REQUEST (ATTACH BACKUP INFORMATION, IF AVAILABLE), 1. AMOUNT: $5,000 2. To ACCOUNT # (i.e., 010.500.5503.02): 010.271.5271.02.1.15 'I 3. To ACCOUNT NAME (Le., P&R Admin. OCE): Prosecuting Attorney OCE, Misc. Contract Services 4. PURPOSE(S) OF TRANSFER: To support the youth programs of the Boys and Girls Club of the Big Island (Kea `au Club). 5. IF THE MONEY IS DESIGNATED FOR A NONPROFIT ORGANIZATION, NAME OF ORGANIZATION: Boys and Girls Club of the Big Island 6. Is IT A 501(C)(3)? ® YES ? o *If YES, IRS determination letter must be attach" d to this form 7. COUNTY-RELATED PROGRAM(S) OR ACTIVITY(IES) TO BE FUNDED: Boys & Girls Club will work in partnership with the Youth Builders Program to strengthen family management and decrease juvenilecrime. gr DEPARTMENTAL GOALS AND OBJECTIVES TO BE ADDRESSED: To work with the community to promote crime prevention and early intervention initiatives to improve the quality of life on the Big Island 9. FUNDING TO BENEFIT THE PUBLIC-AT-LARGE (AS OPPOSED TO PRIVATE BENEFIT)? ®YES'' ? NO 10. IS THE PROGRAM OR ACTIVITY FUNDED ESTABLISHED BY CHARTER, ORDINANCE, OR DIRECTION 1 OF THE MAYOR? ® YES ? NO B. DEPARTMENT'S RECOMMENDATION: ® APPROVE ? DENY ? DEFER: C RATIONALE: Program will work in tandem with the department's "Youth Builders " initiatives. Program seeks to reduce crime by providin youth with skills to deal with anti-social behavior. DATE: Dep tment Head C. MAYOR'S ACTION 4 APPROVED ? DENIED ? DEFERRED: Request complies with Sec. 2-139, HCC, - wit he following exceptions, if any: _ No o exceptions, okay to approve. COMMENTS: I _ If approved, change #10 to a "Yes". If prov~ ch c "Yes ^i }A.2 3 2008 .Signed. Dat li 46 DATE: DEC 1 32008 Mayor j I INTERNAL REVENUE SERVICE DEPARTMENT OF THE TREASURY P. 0. BOX 2508 r CINCINNATI, ON 45201 aDr, r Employer Identification Numbers Dates 81-0575345 DLN: 17053340032042 BOYS AHD GIRL, CLUB OF THE BIG - Contact Persons 'V ISLAND ALICE T LI ID# 95032 100 HAMAHAHONU ST Contact Telephone Numbers HILO, HI 96720 (877) 829-5500 Accounting Period Endings DECEMBER 31 Foundation Status Classifications 509(a) (2) Advance Ruling Period Beginas MAY 30, 2002 Advance Ruling Period Ends, DECMMBR 31, 2006 Addendum Appliess t NO Dear Applicants Based on information you supplied, and assuming your operations will be as stated in your application for recognition of exemption, we have determined you are exempt from federal income tax under section 501(a) of the Internal Revenue Code as an organization described in section 501(c) (3). Because you are a newly created organisation, we are not now making a final determination of your foundation status under section 509(a) of the Code. However, we have determined that you can reasonably expect to be a publicly supported organisation described in section 509(a)(2). Accordingly, during an advance ruling period you will be treated as a publicly supported organization, and not as a private foundation. This advance ruling period begins and ends on the dates shown above. Within 90 days after the and of your advance ruling period, you must send us the information needed to determine whether you have met the require- ments of the applicable support test during the. advance ruling period. If you establish that you have been a publicly supported organization, we will classi- fy you as a section 509(a)(1) or 509(a)(2) organisation as long as you continue to meet the requirements of the applicable support test. If you do not meet the public support requirements during the advance ruling period, we will classify you as a private foundation for future periods. Also, if we classify you as a private foundation, we will treat you as a private foundation from your beginning date for purposes of section 507(d) and 4940. Grantors and contributors may rely on our determination that you are not a private foundation until 90 days after the end of your advance ruling period. If you send us the required information within the 90 days, grantors and contributors may continue to rely on the advance determination until we make I Letter 1045 (DO/ CG) s r -2 BOYS AND GIRL CLUB OF THE BIG a final determination of your foundation status. If we publish a notice in the Internal Revenue Bulletin stating that we. will no longer treat you as a publicly supported organization, grantors and contributors may not rely on this determination after the date we publish the notice. In addition, if you lose your status as a publicly supported organi- sation, and a grantor or contributor was responsible for, or was aware of, the act or failure to act, that resulted in your loss of such status, that person may not rely on this determination from the date of the act or failure to act. Also, if a grantor or contributor learned that we had given notice that you would be removed from classification as a publicly supported organization, then that person may not rely on this determination as of the date he or she acquired such knowledge. If you change your sources of support, your purposes, character, or method of"operation, please leJ( us know so we can consider the effect of the change on your exempt status andtfoundation status. If you amend your organisational document or bylaws, pease send us a copy of the amended document or bylaws. Also, let us know alV changes in your name or address. As of January 1984, you are liable for social security taxes under the Federal Insurance Contributions Act on amounts of $100 or more you pay to each of your employees durin%.a calendar year. You are not liable for the tax imposed under the Federal Unemployment Tax Act (FOTA). Organizations that are not private foundations are not subject to the pri- vate foundation excise taxes under Chapter 42 of the Internal Revenue Code. However, you are not automatically exempt from other federal excise taxes. If you have any questions about excise, employment, or other federal taxes, please let us know. Donors may deduct contributions to you as provided in section 170 of the Internal Revenue Code. Bequests, legacies, devises, transfers, or gifts to you or for your use are deductible for Federal estate and gift tax purposes if they meet the applicable provisions of sections 2055, 2106, rand 2522 of the Code. Donors may deduct contributions to you only to the extent that their contributions are gifts, with no consideration received. Ticket purchases and similar payments in conjunction with fundraising events may not necessarily qualify as deductible contributions, depending on the circumstances. Revenue Ruling 67-246, published in Cumulative Bulletin 1967-2, on page 104, gives guidelines regarding when taxpayers may deduct payments for admission to, or other participation in, fundraising. activities for charity. Contributions to you are deductible by donors beginning MAY 30, 2002. You are not required to file Form 990, Return of Organization Exempt From Income Tax, if your gross receipts each year are normally $25,000 or less. If you receive a Form 990 package in the mail, simply attach the label provided, check the box in the heading to.indicate that your annual gross receipts are normally $25,000 or less, and sign the return. Because you will be treated as Letter 1045 (DO/CG) -3- BOYS AND GIRL CLUB OF THE BIG a public charity for return filing purposes during your entire advance ruling period, you should file Form 990 for each year in your advance ruling period that you exceed the $25,000 filing threshold even if your sources of support do not satisfy the public support test specified in the heading of this letter. If a return is required, it must be filed by the 15th day of the fifth month after the end of your annual accounting period. A penalty of $20 a day is charged when a return is filed late, unless there is reasonable cause for the delay. However, the maximum penalty charged cannot exceed $10,000 or 5 percent of your gross receipts for the year, whichever is less. For organizations with gross receipts exceeding $1,000,000 in any year, the penalty is $100 per day per return, unless there is reasonable cause for the delay. The mazimum penalty for an organization with gross receipts exceeding $1,000,000 shall not exceed $50,000. This penalty may also be charged if a return is not complete. So, please be sure your return is complete before you file it. f You are not reqx{ired to file federal income tax returns unless you are subject to the tax on unrelated business income under section 511 of the Code. If you are subject o this tax, you must file an income tax return on Form 990=T, Exempt Organization Business Income Tax Return. In this letter we are not determining whether any of your present or proposed activities are unre- lated trade or business as defined in section 513 of the Code. You are required to make your Annual information return, Form 990 or Form 990-E2, available for public inspection for three years after the later of the due date of the return or the date the return is filed. You are also required to make available for public inspection your exemption application, any supporting documents, and your exemption letter. Copies of these documents are also required to be provided to any individual upon written or in person request without charge other than reasonable fees for copying and postage. You may fulfill this requirement by placing these documents on the Internet. Penalties may be imposed for failure to comply with these requirements. Additional information is available in Publication 557, Tax-Exempt Status for Your Organization, or you may call our toll free number shown above. - $ You need an employer identification number even if you have no employees. If an employer identification number was not entered on your application, we will assign a number to you and advise you of it. Please use that number on all returns you file and in all correspondence with the Internal Revenue Service. This determination is based on evidence that your funds are dedicated to the purposes listed in section 501(c) (3) of the Code. To assure your continued exemption, you should keep records to show that funds are spent only for those purposes. If you distribute funds to other organizations, your records should show whether they are exempt under section 501(c) (3).. In cases where the recipient organization is not exempt under section 501(c) (3), you must have evidence that the funds will remain dedicated to the required purposes and that the recipient will use the funds for those purposes. Letter 1045 (DO/CG) -4- BOYS AND GIRL CLUB OF THE BIG If you distribute funds to individuals, you should keep case histories showing the recipients' names, addresses, purposes of awards, manner of selec- tion, and relationship (if any) to members, officers, trustees or donors of funds to you, so that you can substantiate upon request by the Internal Revenue Service any and all distributions you made to individuals. (Revenue Ruling 56-304, C.H. 1956-2, page 306.) If we said in the heading of this letter that an addendum applies, the addendum enclosed is an integral part of this letter. Because this letter could help us resolve any questions about your exempt statue and foundation status, you should keep it in your permanent records. If you have any questions, please contact the person whose name and telephone number are shliwn in the heading of this letter. w, Sincerely yours, f:;i r ! Lois G. Lerner Director, Exempt Organisations Rulings and Agreements Enclosure(s): Form 872-C Letter 1045 (DO/CG) J YOSHIMOTO •`r OF " GUY ENRIQUES Chair & Presiding Officer BRENDA FORD i. KELLY GREEN W ELL PETE HOFFMANN DONALD IKEDA Vice Chair EMILY 1. NAEOLE DEWS "FRESH" ONISHI DOMINIC YAGONG HAWAII COUNTY COUNCIL County of Hawai'i Hawaii County Building 25 Aupuni Street Hilo, Hawaii 96720 December 19, 2008 J Yoshimoto, Chair Hawaii County Council 25 Aupuni Street Hilo, Hawaii 96720 RE: Resolution No. 33-09 Transferring/Appropriating an Appropriation Out and From the Designated Fund Account and Crediting Same to a Designated Fund Account Pursuant to Section 2(g) of Rule 4 of the Rules of Procedure of the Council of the County of Hawaii, this written request is submitted with my approval that the above-referenced matter be waived from the Finance Committee to the full Council for immediate action. In reviewing this matter, timely approval is crucial. It is therefore advantageous that approval is granted and the matter be placed onto the next Council agenda for review. However, in the event this request is denied, for whatever reason, I understand the matter shall be referred to the Finance Committee for placement on its future agenda. Since, dam`- X13 Dominic Yagong, Chair Finance Committee Approved/Date/Waive to Council: .`isa,rrroved/Date/Refer to FC: J Yoshimoto, Chair J Yoshimoto, Chair Hawaii County Council Hawaii County Council JY/dwe Hawai'i County is an Equal Opportunity Provider and Employer