HomeMy WebLinkAbout6.I.(2) Agreement Facade Matching Grant Program, Western Ave.~ . d ~zJ
AGREEMENT FOR PROGRAMS AND SERVICF,S W['TH
URBAN ENTERPRISE ASSOCIATION OE SOUTtI BEND, INC.
(FACADE MATCHING GRANT PROGRAM)
(WESTERN AVENUE)
2008
THIS AGREEMENT (this "Agreement') is made et~fectivc the day of
. ?008. by anti between the CITY OF SOUTl1 BEND, INDIANA_ a
municipal corporation organized and operating under the laws of the State of Indiana.
acting by and through the South [3end Redevelopment Commission. the governing body
of the City's Department of Redevelopment (collectively the "City" or the
"Commission") and GRBAN ENTERPRISE ASSOCIATION OF SOGTH BEND,
INC. (the "Organization'").
REC["l'AI.S
WHEREAS, the City's commercial corridors act as gateways to our City and the
City finds that improving the aesthetic appeal of the Citv~s commercial corridors will
encourage not only additional investment in the City's commercial corridors but in their
surrounding neighborhoods and in the City more generally: and
WIIEREAS, the investment ncccssary to improve the aesthetic appeal of the
City's commercial corridors to prevent or eliminate the conditions set Iorth in Indiana
Code ti 36-7-1-3 and to encourage the ncccssary additional investment in the corridors
could not occur through regulatory processes or the ordinary operations of private
enterprise without public involvement: and
WHEREAS. the City desires to encourage investment in its commercial corridors
to improve their aesthetic appear and encourage additional investment not only in the
corridors but also in their surrounding neighborhoods and in the City more generally: and
WHEREAS, the City 17nds that the area commonly described as the Western
Avenue Commercial Corridor and depicted at At~pendis I (the `'Corridor'') is a vital
corridor to the City and its surrounding neighborhoods and that providing for additional
investment in the Corridor will serve the Corridor. its surrounding neighborhoods and the
residents of the City: and
WHEREAS, in light of the foregoing. the Cit}~ desires to provide for the
establishment, development and administration of certain services and programs.
commonly described as the I~a4ade Matching Grant Pro~~ram and more particularly
described at Exhibit !~ (the `Program') to sere'e tl~c Corridor: and
WHEREAS, the Organization is an Indiana nonprofit corporation whose mission
is to increase the number o[ jobs in the Cit}~ by retention and expansion of existing
businesses and attraction and development of new businesses and to impro~~c the quality
of life of City residents. improve their employability and fill jobs within the City with
City residents; and
WHEREAS, the Organization has represented that it is a duly existing
corporation under Indiana taw and exempt li~om federal income taxation trader Section
~Ol (c)(>) of the Internal Revenue Codc, as evidenced by the copy of the Indiana
Secretary of State's Certificate ot~ Iixistence for the Organization and the copy of its "fax-
exemption Letter issued by the Internal Revenue Service, respectively attached as
Appendix II and Appendix III: and
WHEi2EAS, the Organization further represents that it is a neighborhood
development corporation, as such term is used in Indiana ('ode § 36 7-14 (the "net").
and that is has taken all corporate action necessary to enter into this Agreement and
WIIERF.AS, the Organization has the expertise and resources to provide for,
oversee and administer the Program: and
WHEREAS, the City is empow~cred under Indiana Code ti 36-7-14-
12?(a)(26)(B) to enter into this Agreement to provide for the construction, rehabilitation
or repair of commercial property with the boundaries of the South Bend Redevelopment
District: and
WHEREAS, the South Bend Common Council the legislative body of the City,
pursuant to Ordinance No. 9737-07, has appropriated One Million and 00/100 llollars
($1.000.000.00) to be used within the City's commercial corridors with approximately
Three hundred Sixty five Thousand and 00/100 Dollars (536.000.00) being allocated to
the Corridor: and
WHERh;AS, the Commission desires to allocate fbr the Program under the terms
of~ this Agreement Thirty live Thousand and 00/100 Dollars ($31.000.00) (the "Contract
Amount") as a portion of the share allocated to the Corridor, and as required by Indiana
Codc ~ ~~-22-17-3, the Contract Amount does not exceed the amount appropriated for
such purpose: and
WHEREAS, the City believes that the actions contemplated by this Agreement
arc in the best i~lterests of the health, safety and ~-welfare of the City and its residents and
that such actions comply ~,vith the public purposes and applicable proy~isions of state and
local law: and
NOW THEREFORE, for and in consideration of the mutual covenants and
promises contained herein, the City and the Organization hereby a~~rcc as follows:
L Contrcu! ,Imounl cn~cf Term. "I he Organization shall provide the programs
and services set forth at lxhibit A on behalf of the Cite. for the Contract Amount for the
period commencing January 1. 2008. and ending lleca»ber 31. ?009. The approved
schedule for the Program is set forth at Gxhibit B. "fhe Organization shall submit
quarterly reports to the Contract Administrator on March 3l. _lune 3(l, September 30 and
December 31 of each year this Agreement is in effect showing the progress of the
Program. including a summary of all transactions detailin~~ each recipient by name.
address, amount of funds attributable to the Contract Amount used, the amount of private
investment in the Corridor, the project commencement date and the project completion
date.
7. Prnt~rcm7 13zrcft'el cwtd I3i~clge! i1luclrticulion. The approved Program
Budget is set forth at Exhibit C (the "Budget"~). The Organization shall not spend more
than the amount for each line item, as described in the Budget, without the prior written
consent of the City. the Organization shall only use the Contract Amount to implement
the Program or provide the services in conformance with the Budget and for uo other
purpose.
3. Conzj~ensution for Prv~t~rc~na. The Contract Amount shall be paid within
thirty (~0) days of the latter of: (il the date the last party hereto executed this Agreement
ar' (ii) the completion of all actions necessary to appropriate the funds for the Program.
All funds unencumbered for the Program at the expiration of this Agreement shall he
returned to the City upon the City°~s ~~ritte^ request Any funds attributable to staff or a
contract for staff or services shall only be deemed to be encumbered to the extent the
percentage of services are provided through the termination date of this Agreement.
-~. Design nrrc/ hnpleme~~~crlion o/~ Pro~~rurn. ~I~o the extent not set forth in
Exhibit A. Exhibit B and I~,xhibit C, the Organisation shall be solely responsible for the
design and implementation of the Program. unless specifically directed otherwise by the
City. the City's [eternal .Auditor (as defined herein). the Director of the Division of
Community Development or any person appointed by said Director or the City to
administer this Agreement (the "Contract Administrator"). fhe Program and this
Agreement must be performed and administered in accordance with all applicable
federal, state and local law. The Or<~anization shall use the Contract Amount only for
activities related to the Program. The Organization shall further enter into a written
agreement documentine the disbursement of funds attributable to the Contract Amount.
~. Ter~mincr~ion o/~ ~~~reemenl. ff the Cite Controller makes a writte^
determination that funds are not appropriated or otherwise available to support the
continuation of this Agreement, it shall be canceled. A determination by the City
Controller that funds arc not appropriated or otherwise available to support the
continuation of performance shall he final and conclusi~~c. lit[ective thirty (30) days after
delivery of a written termination notice. the Cite may terminate ibis As~rcement. in whole
or in part, for any reason, if the City determines that such termination is in the best
interest of the City. The Organization shall be compensated I~~r completion of the
Program properly done prior to the effective date oC termination. ~hhc Cit}° will not be
liable for work on the Pro~~ram performed alter the effccti~~c date of termination. In no
case shall total payment made to the Organization exceed d~c original Contract Amount.
<. Rcn7edies~ for Wrench of C'onU•cul. I~ailurc to complete the Program u1
accordance with this ~1~.;rcement may be considered a material breach, and shall entitle
the City to impose sanctions against the Organization including, but not limited to.
suspension of all payments. and/or suspension of the Organization's involvement in the
Program, on behalf of the City. The Organisation shall repay any portion of the Contract
Amount expended Ior matters not within the scope of the Program or the Budget.
it/IuinlerTance o{Records, Access u> Records. The Organization shall keep
a written record, in a form acceptable to the City, related to the use and expenditure of the
Contract Amount. Within thirty (30) days of the expiration or termination of this
Agreement, the Organization shall provide Cite with a lino] accounting of the use and
disposition oP the Contract Amount by the Organization. [unless otherwise authorized by
the City or required by law'. such records shall he maintained by the Organization for a
period of four (4) years of the date oCexpiration or termination of this Agreement. "l~hc
Organization understands and agrees to comply with the legal requirements of Indiana
Code~~' 5-14-3-1 e!..cey. (commonly known as Indiana~s Access to Public Records Act),
if applicable. with respect to all documentation related to the Contract Amount.
8. Audi! Rec/z+irements. The Organisation agrees to make all information
available to the Indiana State Board of Accounts. the Citv's Internal Auditor, and the
Contract AdminisU•ator as requested to comply with any audit requested related to the
receipt and use of the Contract Amount and the Or«anization's performance in delivering
the Program in accordance ~~ith the provisions of this Contract. if requested by the City
or the Contract Administrator, the Organization shall pro~~ide the City a progress report
on the Program. If requested by the City or the Citv~s Internal Auditor, the Organization
shall arrange for a financial and compliance audit of the Contract Amount to be
conducted by an independent public or certitiai public accountant (or as applicable, the
Indiana State Board of Accounts) and in accordance with applicable Indiana State Board
of /lccouill standards. The City Internal Auditor shall mean the City Controller or Acting
City Controller appointed pursuant to Indiana Code ~ 36-4-9-6 (the 'City Controller")
or any person appointed or retained by the City Controller or the City for the purpose of
auditing the Organization for this Agreement or other agreements of the City.
>. C'onJlicls a/Inleres~. The Organization hereby certities and agrees that no
member, officer. or employee of the City. or its designees or agcnts_ and no member of
the governing body of the City of South Bend or the Or~~anization (and no ouc with
~shom there is a lamily or business tie) who exercises any functions or responsibilities
with respect to the receipt and use of city funds during his or her tenure or for one year
thereafter, shall have any financial benefit. direct or indirect. in any contract or
subcontract. or the proceeds thercoC for wort: to be performed in connection with the
Program. To the extent the Program involves the awardin<~ of a contract or grant, the
Organization shat] not award the same to a person or entity that creates a conflict of
interest described in Indiana Code ~ 5-16-1 1-?.~.
ti). Relu~ions{~i/~. The Organization shall at all times be an independent
4
contractor for the performance of the Program rather than an employee of the City, and
no act, action or omission to act by the Organization shall in any way bind or obligate the
City. this Agreement is strictly for the henelit of the parties and not for any thud-party
or person. 'I~his Agreement was negotiated by the parties at arm"s length and each of the
parties hereto has reviewed this Agreement after the opportlmity to consult with
independent counsel. Neither party shall maintain that the language in this Agreement
shall he construed against amp signatory hereto. The Cite and the Organization hereby
renounce the existence of any form of agenc~~~ relationship. joint venture or partnership
between the Organization and the City and agree that nothing contained herein or in anv
document executed in connection herewith shall be construed as creatin~~ any such
relationship i~etween the City and the Organization.
11. i~%o/ices. Any notice required or permitted to be delivered hereunder shall
be deemed to he delivered, whether or not actually received. when deposited in the
United States Postal Service. postage prepaid. registered or certified mail, return receipt
requested, addressed to the City or the Organization, as the case may bc, at the address
set forth below.
Organization:
Phil. Damlco~ Chairman
Urban l;nterprisc Association
of South I3cnd. Inc.
227 W. Jcflerson Bled., Suite 1200
South Bend. IN 46601-1830
City:
Pamela C. Meyer, Director
Division of Community Development
City of South Bend, Indiana
227 W. Jefferson Blvd.. Suite 1200
South Bend. IN 46601-1830
t 2. Ec~trut Oppor/xnily. The Organization shall comply with federal, state and
local lase in its hiring and employment practices and policies for any activity covered by
this Agreement.
13. l~i~rire .~i;rreemer~t and ~1me~n~mer7/. This ~ygrccment sets forth the entire
agreement and understanding bets-cen the parties as to the subject matter hereof.. and
merges and supersedes all prior discussions. agreements. and understanding of any and
every ^ature between them. This Agreement may be amended only by separate writing,
approved by both t]lc Organization and the City.
1-l. Addrlionul Rc~n~escnlu/io~zs. The undersigned persons executing and
delivering this Agreement on beha{f of the Organization represent and certify that they
arc the duly authorized officers of the Organization and have been fully empowered to
execute and deliver this Agrcement and that all necessary corporate action has been taken
and done.
1~. N~~t~-Collusion and ~Icce~unce. l~he undersigned attests. subject to the
penalties of perjury. that he/she is the properly authorized rcprescntativc, agent, member
or officer of dlc Organization and that hdshe has not. ^or has anv other member.
employee. representative, agent or ofticer of the Organization, directly or indirectly, to
the best of his/her knoss~ledgc. entered into or offered to enter into any combination,
collusion or agreement to receive or pay, and that he/she has not received or paid any
sum ol~ money or other consideration Ior the caccution of this hgreement other than that
which appears upon the face hereof.
(Xernuir~c~er~ of ~~~uge r~~le~~~ionull~~ lefi blank)
6
IN WITNESS WHEREOF. the Parties hereto have caused this Agreement to be
executed as of the da}~ and wear first abo~re ~~~riuen.
CITY OF SOUTH BENU, INDIANA, URBAN ENTERPRISE ASSOCIATION
DEPARTMENT OF REDEVELOPMENT OE SOUTH BEND, INC.
Date:
?008
Date: ~ , ~ ~ ~• r ~" ;~ , X008
Printer Anne crrrr 1 it a
South Bcnd Redevelopment Commission
Nrintr~r+< 7i
South Bend Redevelopment Commission
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F,XH[131T A
Program Description
The Organization shall provide the following saviccs and programs:
Fagade Matching (rant Program - Lstablish a program designed to
encourage private inves[malt by commercial, industrial. and mixed use property
owners or lessees on the Corridor. Commercial property includes property used
primarily for for-profit, ^onprolit_ or religious activities. The program goal is to
promote exterior improvements that enhance the appearance, value and character
of the propert}~. The program is not intended to support deferred maintenance.
I.essecs must provide written prooi~ that the properly owner has authorized the
proposed improvements. The program shall require:
(1) A maximum of one gram per property address per year.
(2) A matchin~~ public im%estment not to exceed seventy Iivc percent
(75%) of the: total project cost. the maximum grant shall not
exceed twenty thousand dollars ($20.000).
(3) Projects that create a noticeable visual improvement to the
Corridor and arc consistent ~wilh the revitalization action plan for
the Corridor approved by the ConU-act Administrator.
(4) l~o be eligible. the subject property must have proper insurance and
he current on property taxes.
($) A minimum of two (?) estimates (i~om licensed contractors
detailing the scope of ~~ork with itemized prices must be obtained
before a project is approved. Applicants may bid for ~~~ork on their
own grant project if they arc licensed andlor qualified to perform
the ~~~ork. However. when serving as their own contractor.
applicants will not be reimbursed for labor related costs.
(C) Belorc any work is commenced. am required building or sign
permits for the grant project must he obtai^ for an applicant to
continue to be eligible for the program.
(7) Specific program guidelines must be established. ~~,~hich clearly
establish the grant process and schedule.
(8) No lands may be disbursed for a grant unless pursuant to a written
contract which provided for default conditions consistent with the
program guidelines and clearly establishes remedies for instances
of default.
(9) To be eligible, an applicant must agree to hold the City of South
Bend. Indiana, the Cit}~ ol~ South {3end. Department of
Redevelopment and the South Bend Redevelopment Commission
(collectively. the "Cite') harmless and to indemnify the City for
anv damages or costs related to anv claim, snit or demand related
to anv action occurring as a result of the applicants application or
participation in the Nrogram.
Under the program. the following shall be ineligible improvements or costs:
(1) Improvements in progress or completed prior to the grant award
(2) Interior improvements not associated with exterior wort.
(3) Residential building improvements
(4) Removal or enclosure of architecturally important features
(ti) Window or door bars or security gates
(6) Demolition of structures
(7j !ylterations that decrease the accessibility for people with
disabilities
(8) Refinancing ol~c~isting debt
{9) Property acquisition
(10) Environmental consulting or hazardous materials testing services
or abatement or clean-up costs.
rXHIBI'T 13
Program 5chcdulc
1. Continue a Program consistent with this Agreement.
2. Continue marketing for the Program and continue processing
applications.
3. Review. anal~~ze and have Organization staff in a position to
recommend or deny application ~~~iihm fifteen (15) business days of
receipt.
4. Approve or reject application within thirty (30) days from receipt or
notify applicant of a deficiency or special circumstance requiring
additional deliberation.
5. Provide notice to applicant of approval or rejection within five (5)
days of approval or rejection.
6. Monitor project and disburse funds consistent with Program guidelines
and this Agreement.
I:XH113IT C
Program Budget
Funds Available for Fa4ade Matching Grant Disbursements: $35,000.00
AYi~rNi~~x ~
Ucpiction of Westcrn Avenuc Corridor
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APYENUIX II
Certificate of Existence
(issued within last year evidencing that the Organization is in good standing)
t~i~i '~T~IC11 _ i)' V'1~ ~ I~f.~_,
rii~c Pj3 ~,~ '~!~~"iii '~~N~~~`~,~'i".. ~ u'~91i1~:?;
ifiamc SearcneG CJn~
nir~::', !I z s -..;'E,S s'6~~ '1~~v"1,~ 6na a,4 k)G`: I '~Ptr L-
_r7iis~ !_eg~! N~m~;
a~':,'~ ,i &~9 a'[~~~~~~,~~,'!~ ~,"<~tl)~;k. a I_,,~~~e tag ,fit):"u1` I ~ a~ .'v?at r;5~?s'.'
Fntity /lddress~
~ _ x,i7 i.., ,~~." a ~~~~~ ".~. ~.,~9~~ ;~?.J i ?-; ..,-.2~iJ ~ o `~r, i°i G. ~ '~i.s ii :s'°_:`i ~'C7 .. t%`,
~,> 1s~~si ~ D~~~e°~~~~ ~~r
~:onl_rrl Number: ~~~~~~~~.`~.~,
~i aus: ,~~:~A ~~~
II ;It'y' _ry pe', y~~4 Teu5'~~8°~3u S`~ ~°vY E~"€, ~'~@6m '., tiJ.'€'~Y2"~ri o.:4trr P'~
`~fl La [`,j ~[~. ~tl Qil 7a~z: .9)x'9 ~% a.~~'~~~~
ntit`~ Dace to Expire:
E~~cicy inactive D?tE:
a -. c-;'e: ~ _ ?F'FJ- ~~: ~'1 c"".9' SS'~8"saC~~' t?t B'L t' . :'~::" _ZY u:9 ~l:':.
t; ~i'-"~y~~^' 4> ~:. 75'6°F_6"6 i'. s/PfB~~1 ~~t.7~ .._.. _,i v,3 r ~n'. u~4.v r.y~s,'r ~K[ ~'3P6~de, 9~> tMq ~6 C:. a'3. 4;85 "ip aV c.'.
~f~r~~ `~~~~
~~ rF ~~o; ~ encounter technical dlftia~ltles vvFnile nsing these serv''ces, n~ease con~act the accessindiar,a
~~~1 e i~ r-~ as to r.
~~ i ti'ot~ are u~rable to find t'ne information you need through ~~he resources ?rovided on this ,,,reo sii:e, Tease
~ ~~ gad: Secretary of State Todd Rorilta's 31_!slness Srrvices D'nii~ion at 31% ?d?-6576. ',
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APPENDIX II[
Copy of Federal Taz-Exemption Letter
~ ~ii i~ it ~.,'e.1643 Mj~~~ ~~~~~~
'J_'1.:c..:?,. a`i.;_'`a°'aj ri52 ASSC~C1atiUn
~~-r;;" , °f~ca?~i~y@C:ity Building
C~~~':=i_ ~Serzd, Indiana 46601
~epartrnent ct the ~reas~~r~~
MAY u' ~~~ ,
Person to Contact: Mr _, Daume
Telephone Number:
1207) 566384:4
Refer Repty to:
Date:
EoEO:R~ 2~4
AFR 2 8 1'99!
5.-n~_ J_oyea:° Identification Number: 31°1118740
Key Districts Cincinnati
Accounting Period Endings December 31, 1990
`~'ot~.~lda.i°ion Status Classifications 505(a) (3)
Form 990 Requirede Yes
i.re~~,' `.~opli.rantm
'u sed on information supplied, and assuming your operations
,,i.:i_1_~~e as stated in your application for recognition of exemption,
-re :czG.ve determined you are exempt from federal income tax under
scci..'.on 501(a) of the Internal Revenue Code (the Code) as ar.
o~.~ciai~iz;a.tion described in section 501(c) (3).
t~7e have further determined that you are not a private
`ou_~~dal.ion c~ithin the meaning of section 509(a) of the Code,
~~ec,ausc--: yyou are an organization described in the section(s) above.
]_;° your- sources of support, or your purposes, character, or
i,tetb.od of operation change, please let your key district know so
~~~-~a~ office can consider the effect of the change on your exempt
sca.~us and foundation status. In the case of an amended document
or 'oyla~.as, please send a copy of the amended document or bylaws to
w°our }e_ey district. Also, you should inform your key District
~~,i-~ec~i<os- of all changes in your na.,,e or address.
pis of January 1, 1984, you are liable for taxes under the
i?ede.~al T_nsurance Contributions Act (social security taxes) on
remune~°aiion of $100 or more you pay~to each of your employees
du._---u:~G a calendar year. You are not liable for the tax imposed
~_~rAC'ier .he Federal Unemployment Tax Act (FUTA) .
51nce you are not a private foundation, you are not subject
~:~ i:he excise taxes under Chapter 47 of the Code. However, you are
no automatically exempt from other federal excise taxes. If you
have any questions about excise, employment, or other federal
taxes ~~lease contact your key District Director.
;.'~~k,a,.~, Rnterpx•ise Associ.at~.on of South Bend, Inco
Donors may deduct contributions to you as provided in section
~' caf the Codex Bequests, legacies, devises, transfers, or gifts
=c:, t7sJL?. or for year use are deductible for federal estate and gift
',r_ar purposes if they meet the applicable provisions of sections
%055 2.105® and 2522 of the Codex
Dc:nors (including private foundations) may rely on this ruling
'-~~~,_~ess the Internal Revenue Service publishes notice to the
~o_~~trary~ However, if you lose your 509 (a) status as shown above,
cl.or>ars (ether than private foundations) may not rely on the
ca assification shown above if they were in part responsible for,
~~° 'were awax°e of, the act that resulted in your loss of such
:_tatus, or they acquired knowledge that the Internal Revenue
S~~r`rice had given notice that you would be removed from that
~~lassificatione Private foundations may rely on the classification
a~ long as you were not directly or indirectly controlled by them
o- by disqualified persons with respect to themo However, private
iou;.~dations may not rely on the classification shown above if they
acquired knowledge that the Internal Revenue Service had given
~;o~._ice that you would be removed from that classification.
If your organization conducts fund-raising events such as
,~enefit dinners, auctions, membership drives, etc., where something
of. =value is received in return for contributions, you can help ycur
clovers avoid difficulties with their income tax returns by
.ssisting them in determining the proper tax treatment of their
-c~.ztributions. To do this you should, in advance of the event,
cetermine the fair market value of the benefit received and state
:.: in your fund-raising materials such as solicitations, tickets,
a-nd. receipts in such a way that your donors can determine how much
s deductible and hcw much is not. To assist you in this, the
Ser~rice has issued Publication 1391, Deductibility of Payments Made
'eo Organizations Conducting Fund-Raising Events. You may obtain
co~~i_es of Publication 1391 from your key district office.
In the heading of this letter we have indicated whether you
m;_?sf=. file Form 990, Return of Organization Exempt from Income Tax.
)_.~° Yes is indicated, you are required to file Form 990 only if your
c;.coss receipts each year are normally more than $25,000. If your
g-r_oss receipts each year are not normally more than $25,000, we ask
.hat you establish that you are not required to file Form 990 by
completing Part I of that Form for your first year, Thereafter,
you '~ri1_l not be required to file a return until your gross receipts
exceed the $25,000 minimum. For guidance in determining if your
giro ss receipts are "normally" not more than the $25,000 limit, see
the instructions for the Form 990. If a return is required, it
crust be filed by the 15th day of the fifth month after the end of
youL annual accounting period. A penalty of $10 a day is charged
:r~,en a return is filed late, unless there is reasonable cause for
r~'~~a~.. ;n'~,.erprise Associata.on of South Bend, Inc.
±:?.~.. :;±F i c.~,~ ~ The maximum penalty charged cannot exceed $5, 000 or 5
,~~~_;~e_~1~~ €~~f yoaar gross receipts for. the year, whichever is less.
'~?1i s pe.r~al~~.y array also be charged if a returrz is not complete, so
?.~=~~~._< k~rv, sure your return is complete before you file it,
;P,~, are required to make your annual return available for
Arai:>>~.1_c= -,~spection for three years after the return is due, You are
a~l.:c, r•egx~ired to make available a copy of your exemption
~.pr~+.-~-<<-ai~J.OnP and supporting documents, and this exemption letters
?a.~.'a:?}°e x~o make these documents available for public inspection may
sub~ier~t you to a penalty of $10 per day for each day there is a
~? -1~.~.;mw to comply (up to a maximum of $5, 000 in the case of an
a.~,~iL~~.1. return) o See Internal Revenue Service Notice 88-120, 1988-2
_. _. =~5~~; for additional information.
!~c~,u. are not required to file federal income tax returns unless
,~c~. ;.-e subject to the tax on unrelated business income under
section 511 of the Code. If you are subject to this tax, you must
~:L~c- an 1.ncome tax return on Form 990-T, Exempt Organization
3u-sir(~ess I?ZCOme Tax Return. In this letter we are not determining
-,rl~~e~,e,~ o.ny of your present or proposed activities are unrelated
_~adc o,. business as defined in section 513 of the Code.
`~'eu. need an employer identification number even if you have
r~o °~:~ii~=i.oyees, Please use that number on all returns you file and
i.rA a. J_1 cor_respondence with the Internal Revenue Service.
;;~~e are i-nforming your key District Director of this ruling,
~ecausc- phis letter could help resolve any questions about your
ex_ernpi` status and foundation status, you should keep it in your
~e~_manent records.
Z:. you have any questions about this ruling, please contact
ch~;oerson whose name and telephone number are shcwn in the heading
G'_i= 'Gills =~ei~tC~re FOr Othl'r mdttC.r.S, 1RCluiing glie;:tlOi.S C.7tlCeriilP.'7
epori~_i_;,g requirements, please contact your key District Director.
Sincerely,
-c-e~"~-~-` ` - ~ '
Jeanne S. Gessay /
Chief, Exempt Organizations
Rulings Branch 2