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Home My WebLink AboutItem 09 Living Waters Church Special Exception Application Fee Waiver the Center of Good Ljv ,42 AGENDA ITEM COVER SHEET Meeting Date: July 5, 2005 Item # Reviewed By: Contact Name: Terry L. Jamesj°v Department Director: Contact Number: 407-905-3100/1018 City Manager: Subject: Non-Profit Organization Fee Waiver Application for Living Waters Church Special Exception Application Background Summary: The Living Waters Church is applying for a Special Exception and requests a waiver of the application fee under the "Policy for Non-Profit Organizations Wishing to Request a Waiver of Development Review Application Fee"approved by the City Commission on February 18, 2003. The Church has submitted a written request and the necessary documents to prove its non-profit status. The church is requesting the waiver of the Special Exception application fee of$1,000.00. The church will be required, under the above policy, to submit the $1,000.00 Review Deposit for the application. Issue: Should the Mayor and City Commissioners grant approval of the fee waiver application for the Living Waters Special Exception Application? Recommendations Based on the approved City Commission policy concerning the waivers of the development review application fee for non-profit organizations, the Staff recommends the approval of the fee waiver request by the Living Waters Church. Attachments: Waiver Request Letter received May 10, 2005 with non-profit documentation "Policy for Non-Profit Organizations Wishing to Request a Waiver of Development Review Application Fee", approved February 18, 2003 Financial Impact: $1,000.00 Special Exception application fee reduction. Type of Item: ❑ Public Hearing For Clerk's Dept Use: ❑ Ordinance First Reading 0 Consent Agenda ❑ Ordinance First Reading 0 Public Hearing ❑ Resolution 0 Regular Agenda ® Commission Approval O Discussion&Direction ❑ Original Document/Contract Attached for Execution by City Clerk El Original Document/Contract Held by Department for Execution Reviewed by City Attorney ❑ N/A Reviewed by Finance Dept. El N/A Reviewed by ( ) El N/A Mayor center of Good z Commissioners S. Scott Vandergrift �b �?-•• ; Danny Howell, District 1 Scott Anderson, District 2 City Manager Rusty Johnson, District 3 Robert Frank Nancy J. Parker, District 4 STAFF REPORT TO: The Honorable Mayor and City Commissioners FROM: Terry L. James, Principal Planner DATE: June 14, 2005 RE: Non-Profit Organization Fee Waiver Application for Living Waters Church Special Exception Application ISSUE Should the Mayor and City Commissioners grant approval of the fee waiver application for the Living Waters Special Exception Application? BACKGROUND/DISCUSSION The Living Waters Church is applying for a Special Exception and requests a waiver of the application fee under the "Policy for Non-Profit Organizations Wishing to Request a Waiver of Development Review Application Fee" approved by the City Commission on February 18, 2003. The Church has submitted a written request and the necessary documents to prove its non-profit status. The church is requesting the waiver of the Special Exception application fee of$1,000.00. The church will be required, under the above policy, to submit the $1,000.00 Review Deposit for the application. RECOMMENDATION Based on the approved City Commission policy concerning the waivers of the development review application fee for non-profit organizations, the Staff recommends approval of the fee waiver request by the Living Waters Church. Attachments: Waiver Request Letter received May 10, 2005 with non-profit documentation "Policy for Non-Profit Organizations Wishing to Request a Waiver of Development Review Application Fee", approved February 18, 2003 LIVING l 1 WATERS -� CHURCH j�" !IL-L.- 1 .,r,:. " ... He wil 1 `;+ MAY 1 0 cwt lead them to To Whom It May Concern: L1 __ IJ springs of We are attaching the required Non-Profit Exemption form. Living Waters Church is requesting a waiver of the $1,000 1 wing special exception application fee. If you have any question please contact me at 407-877-5970 waters. And ext 201. God wil 1 Sincerely, wipe away c_-. ., ..1.0e/ 67,p er every tear Ken Artigas Living Waters Church from their eyes.- Revel at ion 7: 17 c ee, FX-''.4 , _.�,(4O7).87:77-5 9 7_0 ;; (407)877 5980 Fax ,1�gfoLivingWat' f-s FULL GOSPEL FELLOWSHIP OF CHURCHES &MINISTERS INTERNATIONAL 1000 N. Belt Line Rd. Suite 201 Irving, Texas 75061-4000 Phone:214-492-1254 Fax: 214-492-1736 CHURCH Date: April 10,2003 MAY 1 0 2005 Name: LIVING WATERS CHURCH, INC Street Address: 120 Mackey Street City&State: Ocee,Florida 34761 Under Group Exemption Number 1620 issued to the Full Gospel Fellowship of Churches &Ministers International by the Internal Revenue Service, we are authorized to examine yourcreative documents and review your proposed operations and make a determination as to whether or not your Church qualifies as a non-profit organization under specific sections of the Internal Revenue Code. Consequently, this letter is in lieu of the Determination Letter normally issued by the Internal Revenue Service. Based on the information you have supplied and assuming your operations will be as stated in your application LIVING WATERS CHURCH, INC is supported as described in Section 509(a)(i) and 170(b)(1)(A)(i) of the Internal Revenue Code. As a subordinate member of The Full Gospel Fellowship of Churches&Ministers International under, Group Exemption Number 1620 issued to us by the Internal Revenue Service,your Church is entitled to all of the rights and privileges normally extended to those Churches who have made application directly to the Internal Revenue Service. These include: a)Recognized exemption from Federal Income Tax. b)As a Church Organization,you are not required to file an annual Form 990 EZ or 990, Return of Organization Exempt from Income Tax. c) Donors may deduct contributions to your Church as provided in Section 170 of the Internal Revenue Code. Bequests, legacies, devises, transfers, or gifts for your use are deductible for Federal income, Federal Estate and Gift Tax purposes if they meet the applicable provisions of the Internal Revenue Code. Contribution deductions are allowable to donors only to the extent that their contributions are gifts with no considerations received Ticket purchases and similar payments in conjunction with fund raising events may not necessarily qua!fy as deductible contributions, depending on the circumstances. See Rev. Ruling 67-246 which sets forth guidelines regarding the deductibility as charitable contributions for payments made by taxpayers for admission to or other participation in fund raising activities for charity. Because laws are constantly changing we suggest that every church and ministry obtain current copies of IRS Publication 526, Charitable Contributions; and IRS Publication 561, Determining the Value of Donated Property. These are free and can be obtained at your local IRS office or may be ordered by telephone by calling 1-800-829-3676. d)Recognition of the validity of the licensing commissioning or ordination of persons into the Ministry. e)Eligibility for a bulk third class non-profit mailing permit, authorizing you to do bulk mailing at a greatly reduced rate. j)In most states you may purchase items for ministry use free of state sales taxes. In as much as state laws vary, it is necessary to check this out with local taxing authorities. g)In some states you may be liable for certain information returns. In as much as state laws vary, it is necessary to check this out with local taxing authorities. You are liable for taxes under Federal Insurance Contribution Act (Social Security Taxes) on remuneration of$100.00 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). FULL GOSPEL FELLOWSHIP OF CHURCHES &MINISTERS INTERNATIONAL 1000 N. Belt Line Rd Suite 201 Irving, Texas 75061-4000 Phone:214-492-1254 Fax: 214-492-1736 As a Church,you may elect to be exempt from Social Security taxes on salaries of employees. The application for exemption on Form 8274 must be filed with the Internal Revenue Service after you hire employees but prior to the first date on which a Quarterly Employment tax return would otherwise be due. Note: Ordained, Licensed, or commissioned Ministers are not subject to the withholding of Social Security or Federal Income taxes from salaries Or they are performing qualified services. You should obtain a copy of Publication 517 from the Internal Revenue Service for additional clarification. You need an Employer Identification Number even ffyou have no employees. Please use that number on all returns that you will file with the Internal Revenue Service and in all correspondence with our office, and on your Church's Bank Accounts. If your sources of support, or your purposes, character, or method of operation,changes,please let us know so that we can consider the effect of the change on your exempt status. In the case of an amendment to the Church's document of Constitution and Bylaws, we must have a copy of the amended documents. Also,you should inform us of all changes in your name and address. Each year on or before September 30th, The Full Gospel Fellowship of Churches&Ministers International is required to file an information report with the Internal Revenue Service. If your Church is not in good standing as a subordinate member on that date, the Fellowship is required to report that fact to the Internal Revenue Service. Failure to make this report will jeopardize the exemption status of the Fellowship. Consequently, it is imperative that your Church as a subordinate member be in good standing. Yours Truly b, - K Bi e 71 Chief Financial Officer Division of Corporations Page 1 of 2 ,Linarte Y Florida Non Profit LIVING WATERS CHURCH OCOEE, INC. PRINCIPAL ADDRESS 120 MCKEY STREET OCOEE FL 34761 Changed 05/19/2002 MAILING ADDRESS 120 MCKEY STREET OCOEE FL 34761 Changed 05/19/2002 Document Number FEI Number Date Filed N00000002865 593641480 04/28/2000 State Status Effective Date FL ACTIVE NONE Registered Agent Name& Address LAVAL,ROD 850 CONCOURSE PKWY MAITLAND FL 32751 Name Changed:04/26/2005 Address Changed:04/26/2005 Officer/Director Detail Name & Address Title SARMIENTO,CARLOS PRES 1953 BURBERRY STREET D APOPKA FL 32703 BAILEY,CAROL SEC 3999 SHADOWIND WAY D GOTHA FL 34734 ARTIGAS,KEN TRES 631 QUEENSBRIDGE DRIVE http://www.sunbiz.org/scripts/cordet.exe?a 1=DETFIL&n 1=N00000002865&n2=NAMF W... 6/16/2005 Division of Corporations Page 2 of 2 I LAKE MARY FL 32746 I( D SERRAANO,WALDEMAR VP GOV. 143 KNIGHTS HOLLOW DR. D APOPKA FL 32712 PIZARRO,CLIMACO 19621 COUNTY ROAD 455 D CLERMONT FL 34711 BRADT,KEITH 812 LITTLE WEKIVA DRIVE O ALTAMONTE SPRINGS FL 32714 Annual Reports Report Year Filed Date 2003 04/15/2003 2004 03/31/2004 2005 04/26/2005 Previous Filing ( Return to List I Next Filing I No Events No Name History Information Document Images Listed below are the images available for this filing. 04/26/2005 --ANNUAL REPORT 03/31/2004--ANNUAL REPORT 04/15/2003 --ANNUAL REPORT 05/19/2002--COR-ANN REP/UNIFORM BUS REP 01/29/2001 --ANN REP/UNIFORM BUS REP 04/28/2000--Domestic Non-Profit THIS IS NOT OFFICIAL RECORD; SEE DOCUMENTS IF QUESTION OR CONFLICT http://www.sunbiz.org/scripts/cordet.exe?a 1=DETFIL&n 1=N00000002865&n2=NAMF W... 6/16/2005 CITY OF OCOEE POLICY FOR NON-PROFIT ORGANIZATIONS WISHING TO REQUEST A WAIVER OF DEVELOPMENT REVIEW APPLICATION FEES The Ocoee City Commission has approved the following policy for non-profit organizations wishing to request a waiver of development review application fees. This policy will be provided to the applicant at the Pre-Application Meeting with the Community Development Department, or prior to that meeting. Applicants acting on behalf of non-profit organizations may request the City Commission to consider a waiver of only the following application fees: 1) Annexation, 2) Standard Rezoning, 3) Joint Planning Area Amendment, 4) Small-Scale Comprehensive Plan Amendment, and 5) Special Exception. These five (5) types of applications are administrative in nature and are considered to be part of the "general entitlement" phase of the development review process. When a project reaches the development plan stage, extensive technical review is necessary. The review of subdivision plans and site plans requires a significant amount of staff effort. Often the actual cost staff time spent exceeds the flat fee collected for this purpose. Those applications requiring technical review are considered to be a part of the "permitting" phase of the process, and the City Commission believes that all applicants should pay fees incurred as part of this phase of the development review process. Application fees that will not be waived include those for Subdivision Plans, Site Plans, Platting, PUD Rezoning, and Concurrency Management, among other technical reviews. In addition, all reimbursable fees charged to the applicant for such expenses as advertising, court reporting, legal, consultant and engineering costs for traffic studies, etc. will not be waived. If an applicant would like to EgggdIIIIIMISLfee payment. it must be submitted to the Planning Division prior to the application being processed. Once the Planning Division receives the request [for the fee waiver] in writing, it will be placed on the next City Commission meeting agenda, given that the request is made at least one week prior to that meeting. The application [those 5 types of applications listed in paragraph 2, above] will not be processed until City Commission has taken action in response to the [fee waiver] request, and all application forms and materials are submitted. Any requests for waiver of fees must be done in advance. Once the application is processed and the 30-day review period begins, there will be no retroactive reimbursement. Non-profit organizations will continue to benefit from not paying transportation impact fees, without needing to make a request. Also, it is necessary that the applicant provide a $1,000 review deposit per project, which is a l¢ecurity for payment of reimbursable fees. The remainder of the $1,000 deposit will be returned o the applicant upon project completion, after all reimbursable expenses have been paid. This policy was approved by City Commission on February 18, 2003. Note: Emphasis highlighted and clarification [bold in brackets] added. O:\Development Review\Fees&Account Info\Non-Profit Fee Payment Policy.doc