HomeMy WebLinkAboutCOM 0264.000 2008-2010
Pete Hoffmann .+o. Phone No. Hilo: (808) 961-8027
Council Vice Chairman A,:';~;;'~••v`+, Phone No. Waimea: (808) 887-2043
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District 9 -North and South Kohala ~ Fax No.: (808) 887-2072
` E-Mail: poffmann&o.hawaii.hims
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HAWAII COUNTY COUNCIL
County of Hawai `i
Hawai'i County Building Holomua Center
25 Aupuni Street 64-1067 Mamalahoa Highway, Suite C-5
Hilo, Hawai'i 96720 Waimea, Hawai'i 90AN
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C) D,
MEMORANDUM
TO: J Yoshimoto v
Hawaii County Council Chairman
FROM: Pete Ho cc hair _ ca
fV
DATE: April 7, 2008
SUBJECT: Resolution Transferring on urgency Relief Funds (Council District 9)
Contingency Relief funds from Council District 9 will be appropriated to the Department of
Research and Development to help fund the 2009 Kona Earth Festival, to commence April 25,
2009 through May 10, 2009.
Enclosed is a resolution authorizing the transfer of $2,500 from the Clerk-Council Services -
Contingency Relief account to the following account and project:
FUNDING AMOUNT: FROM: TO:
$2,500 Clerk-Council SVC Department of Research and
Contingency Relief Development
010.101.5101.91 Tourism Promotion, Misc. Contract
Services
010.161.5161.60
(Kona Earth Festival)
PH/kf
Attachment
Res. ih-o9~
Comm. No. Q, Ref. To: 6 14
Gi
Ref. Dots 00
Serving the Interests of the People of Our Island
Hawaii County Is An Equal Opportunity Provider And Employer
6/18/07
COUNTY OF HAWAII
CONTINGENCY RELIEF FUNDS REQUEST
TO: Randy Kurohara, Research & Development DATE: March 17, 2009
Department
FROM: Pete Hoffmann, District 9 PHONE/FAX: 887-2043
Council Member
A. REQUEST (ATTACH BACKUP INFORMATION, IF AVAILABLE)
1. AMOUNT: $2,500 2. To ACCOUNT # (Le., 010.500.5503.02): 010.161.5161.60
3. To ACCOUNT NAME (i.e., P&R Admin. OCE): TourismPromotion, Misc. Contract Services
4. PURPOSE(S) OF TRANSFER: Help fund Kona Earth Day Festival, which celebrates our natural
environment and engages our residents and visitors in environmental stewardship.
5. IF THE MONEY IS DESIGNATED FOR A NONPROFIT ORGANIZATION, NAME OF ORGANIZATION:
Institute for a Sustainable Future 6. IS IT A 501(0)(3)? M YES ? NO
7. COUNTY-RELATED PROGRAM(S) OR ACTIVITY(IES) TO BE FUNDED: To strategically manage tourism
in a sustainable manner that promotes a high quality of life for residents & preserves the environment.
8. DEPARTMENTAL GOALS AND OBJECTIVES To BE ADDRESSED: Education of visitors and residents
regarding sustainability issues and our natural resources.
9. FUNDING TO BENEFIT THE PUBLIC-AT-LARGE (AS OPPOSED TO PRIVATE BENEFIT)? EYES ? NO
10. IS THE PROGRAM OR ACTIVITY FUNDED ESTABLISHED BY CHARTER, ORDINANCE, OR DIRECTION
OF THE MAYOR? M YES ? NO
B. DEPARTMENT'S RECOMMENDATION:
E APPROVE ? DENY ? DEFER:
RATIONALE: This initaitive supports the Department's goal to strategically manage tourism in a manner
that promotes a high quality of life for residents & preserves the environment.
DATE: 3-20-09
Department He (D
C. MAYOR'S ACTION
Request complies with Sec. 2-139,HCC.
APPROVED El DENIED El DEFERRED: with he following exceptions, if any: -
t/ No exceptions, okay to approve
COMMENTS: If approved, change g 10 to a-Yes".
-appnved. ~ .k-Ye 0._
Signed DaA
DATE: APR - 8 auj
Mayor
0204'7
INTERNAL REVENUE SERVICE DEPARTMENT OF THE TREASURY
DISTRICT DIRECTOR
-2 CUPANIA CIRCLE
MONTEREY PARK, CA 91755-7406
Employer Identification Number:
Date: OCT 2 9 1993 99-0293759
Case Number:
953161022
SUSTAINABLE COMMUNITY DEVELOPMENT Contact Person:
FOUNDATION OF HAWAII JOSEPH FAN
C/0 JEFF TURNER Contact Telephone Number:
76-317 KEALOHA ST. (213) 725-7002
KAILUA-KONA, HI 96740
Accounting Period Ending:
June 30
Form 990 Required:
No
Addendum Applies:
No
Dear Applicant:
Based on information 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). .
We have further determined that you are not a private foundation within
the meaning of section 509(a) of the Code, because you are an organization
described in sections 509(a)(1) and 170 (b) (1) (A) (ii) .
If your sources of support, or your purposes, character, or method of
operation change, please let us know so we can consider the effect of the
change on your exempt status and foundation status. In the case of an amend-
ment to your organizational document or bylaws, please send us a copy of the
amended document or bylaws. Also, you should inform us of all changes in your
name or address.
As of January 1, 1984, you are liable for taxes under the Federal
Insurance Contributions Act (social security taxes) on remuneration of $100
or more you pay to each of your employees during a calendar year. You are
not liable for the tax imposed under the Federal Unemployment Tax Act (FUTA).
Since you are not a private foundation, you are not subject to the excise
taxes under Chapter 42 of the 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.
Grantors and contributors may rely on this determination unless the
Internal Revenue Service publishes notice to the contrary. However, if you
lose your section 509(a)(1) status, a grantor or contributor may not rely
on this determination if he or she was in part responsible for, or was aware
of, the act or failure to act, or the substantial or material change on the
part of the organization that resulted in your loss of such status, or if he or
she acquired knowledge that the Internal Revenue Service had given notice that
you would no longer be classified as a section 509(a)(1) organization.
Letter 947 (DO/CG)
- - -2-
SUSTAINABLE COMMUNITY DEVELOPMENT
Donors may deduct contributions to you as provided in section 170 of the
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 Code sections 2055, 2106, and 2522.
Contribution deductions are allowable to donors only to the extent that
their contributions are gifts, with no consideration received. Ticket pur-
chases and similar payments in conjunction with fundraising events may not
necessarily qualify as deductible contributions, depending on the circum-
stances. See Revenue Ruling 67-246, published in Cumulative Bulletin 1967-2,
on page 104, which sets forth guidelines regarding the deductibility, as chari-
table contributions, of payments made by taxpayers for admission to or other
participation in fundraising activities for charity.
In the heading of this letter we have indicated whether you must file Form
990, Return of Organization Exempt From Income Tax. If Yes is indicated, you
are required to file Form 990 only if your gross receipts each year are
normally more than $25,000. However, if you receive a Form 990 package in the
mail, please file the return'even if you do not exceed the gross receipts test.
If you are not required to file, 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.
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 $10 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 $5,000 or 5 per-
cent of your gross receipts for the year, whichever is less. This penalty may
also be charged if a return is not complete, so please be sure your return is
complete before you file it. .
You are not required to file Federal income tax returns unless you are
subject to the tax on unrelated business incomeunder section 511 of the Code.
If you are subject to 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 need an employer identification number even if you have no employees.
If an employer identification number was not entered on your application, a
number will be assigned to you and you will be advised of it. Please use that
number on all returns you file and in all correspondence with the Internal
Revenue Service.
Revenue Procedure 75-50, published in Cumulative Bulletin 1975-2 on page
587, sets forth guidelines and recordkeeping requirements for determining
whether private schools have racially nondiscriminatory policies as to
students. You must comply with this revenue procedure to maintain your
tax-exempt status.
Letter 947 (DO/CG)
-3-
SUSTAINABLE COMMUNITY DEVELOPMENT
In accordance with section 508(a) of the Code, the effective date of this
determination letter is February 20, 1992.
If we have indicated in the heading of this letter that an addendum
applies, the enclosed addendum is an integral part of this letter.
Because this letter could help resolve any questions about your exempt
status 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 shown in the heading of this letter.
Sincerely yours,
~,Ty /
Richard R. Orosco
District Director
Letter 947 (DO/CG)
J YOSHIMOTO "'w, GUY ENRIQUES
Chair & Presiding Officer BRENDA FORD
KELLY GREEN W ELL
PETE HOFFMANN DONALD IKEDA
Vice Chair M. EMILY I. NAEOLE
DENNIS "FRESH" ONISHI
DOMINIC YAGONG
HAWAII COUNTY COUNCIL
County of Hawaii
Hawai'i County Building
25 Aupuni Street
Hilo, Hawaii 96720
March 23, 2009
J Yoshimoto, Chair
Hawaii County Council
25 Aupuni Street
Hilo, Hawaii 96720
RE: Resolution, Bill or Communication No. 110-09 Transferring/Appropriating and
Appropriation Out and From the Designated Fund Account and Crediting Same to a
Designated Fund Account to Help Fund Events for the Kona Earth Day Festival 2009.
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.
Sin rely,
dWww...
Dominic Yagong, Chaii
Finance Committee
Approved/Date/Waive to Council: Disapproved/Date/Refer to FC:
by J Yoshimoto, Chair J Yoshimoto, Chair
U Hawaii County Council Hawaii County Council
Hawai'i County Is An Equal Opportunity Provider And Employer