HomeMy WebLinkAboutReso 1987-13360 RESOLUTION NO. 13360
RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
CHULA VISTA ADOPTING A POLICY FOR WAIVING FEES
FOR COMMUNITY SERVICE ORGANIZATIONS
The City Council of the City of Chula Vista does
hereby resolve as follows:
WHEREAS, the lack of an established Council policy
delineating the criteria for waiver of fees by nonprofit entities
has raised the need for a policy that will govern such waivers,
and
WHEREAS, a proposed policy is attached to the staff
report as Exhibit "A".
NOW, THEREFORE, BE IT RESOLVED that the City Council of
the City of Chula Vista does hereby adopt the policy as set forth
in Exhibit "A" to the staff report to establish criteria for
waiver of fees.
Present/d/~nd Approved as to form by
Thomas J. Harron, City Attorney
ADOPTED AND APPROVED BY THE CITY COUNCIL OF THE CITY OF
,~,~ULA VISTA, CALIFORNIA, this 24th day of November
19 87 , by the following vote, to-wit:
AYES: Counci]members Nader, Moore, Cox, McCandliss, Malcolm
NAYES: Council members None
ABSTAIN: Councilmembers None
ABSENT: Counci lmembers None
~ Chula Vista
~""- city C~er~ ~
.. JE OF CALIFORNIA )
COUNTY OF SAN DIEGO ) ss.
CITY OF CHULA VISTA )
I, JENNIE M. FULASZ, CMC, CITY CLERK of the City of Chula Vista, California,
DO HEREBY CERTIFY that the above and foregoing is a full, true and correct copy of
RESOLUTION NO. 13360 ,and that the same has not been amended or repealed
DATED
City Clerk
CIIY OF
CHUIA VISTA
CC-660
y CITY OF CHULA VISTA
COUNCIL POLICY
SUBJECT POLICY EFFECTIVE
NUMBER DATE PAGE
WAIVER OF FEES FOR COMMUNITY
SERVICE ORGANIZATIONS of
267-05 11-24-87 1 1
ADOPTED BY RESOLUTION No,13360 DATED November 24, 1987
BACKGROUND:
The lack of an established Council policy delineating the
criteria for waiver of fees by nonprofit entities has raised
the need for a policy that will govern such waivers requested
by nonprofit organizations.
It is considered appropriate to waive fees imposed by the City
this for those policy, organizations which meet the criteria established by
PURPOSE:
To establish a standard policy by which nonprofit organizations
may be exempt from those fees established and imposed by the
City.
POLICY:
Fees established and imposed by the City may be waived for
nonprofit organizations where the City Council determines
that the value of the public service performd by the organi-
zation merits the waiver of fees.
Foy~n CO-O01
§ 23701 REVENUE AND ~_AXAT1ON CODE REVENUE AND TAXA~
§ 23701a. Labor, agricultural, or horticultural organizations chsrge, mx exemption, see § 6375.
(a) Labor, agricultural, or horticultural organizations other than cooperative organizations
scribed in Section 24404 or 24405 (unless the cooperative organization is determined by the Internal § 23701e. Business league
Revenue Service to be an organization described in Section 501(c)(5) of the Internal Revenue Code of conditions
t954~~ as amended). ~ Ref~reaeez
For purposes of this section, the term "agricultural" includes the art or science of cultivating land, E~emption from tax on unrela
harvesting crops or aquatic resources, or raising livestock, e~ from lawyer referral service,
(b) The amendments to this section by the act adding this subdivision shall be applied in the
computation of taxes for income years beginning on or after January Ir 1983. Note~ of l~ci
(Amended by Stats.1982, c. 1558, p. 614L § 37.6, imd. elf. Sept. 30, 1982.) i. I~ general
126 U.S.C.A. § 501(c)(5). I~at part of a referral fee ~eas
1982 amendment applicable to the computation of taxes for income years beginning
on or after Jan. 1, 1983. § 23701m. Diversified or
§ 23701d. Religious, charitable, scientific, testing for public safety, literary, educational, ama. Corporations~ business tr~
(a) Corporations, community chests or trusts, organized and operated exclusively for religious,
charitable, scientific, testing for public safety, literary, or educational purposes, or to foster national (Amended by Stats.1986,
or international amateur sports competition (but only if no part of its activities involved the provision ~) !~ U.S.C.A. §
of athletic facilities or equipment), or for the prevention of cruelty to children or animals, no part of § 23701q. Group legal set
the net earnings of which inures to the benefit of any private shareholder or individual, no
substantial part of the activities of which is carrying on propaganda or otherwise attempting to An organization or trust
influence legislationz (except as otherwise provided in Section 23704.5), and which does not participate b to form part of a qualifie~
in, or intervene in (including the publishing or distribution of statements), any political campaign on the Internal Revenue Cod(
behalf of any candidate for public office. An organization is not organized exclusively for exempt ~ect~on 120(c)(5)(C) of the
purposes listed above unless its assets are irrevocably dedicated to one or more purposes listed in o--rganization described
this section. Dedication of assets requires that in the event of dissolution of an organization or the against the cost of legal se
impossibility of performing the specific organizational purposes the assets would continue to be The provisions of this sec
devoted to exempt purposes. Assets shall be deemed irrevocably dedicated to exempt purposes if the ~20(e) of the Internal Reve
articles of organization provide that upon dissolution the assets will be distributed to an organization
which is exempt under this section or Section 501(c)(3) of the Internal Revenue Code 1 or to the (Added by Stats.1982, c. 15
federal government, or to a stats or local government for public purposes; or by a provision in the 488, p. , § 92, imd. elf
articles of organization, satisfactory to the Franchise Tax Board; that the property will be 1983.)
distributed in trust for exempt purposes; or by establishing that the assets are irrevocably dedicated 126 U~S~C.A. § 120.
to exempt purposes by operation of law. The irrevocable dedication requirement shall not be a sole 225 U.$.C.A. § 120(c)(~XC).
basis for revocation of an exempt determination made by the Franchise Tax Board prior to the 826 U.S.C.A, §
effective date of this amendment.
(b)(1) In the case of a qualified amateur sports organization-- Application of 1982 legislation.
(A) The requirement of subdivision (a) that no part of its activities involve the provision of athletic !~ Legislation. .
facilities or equipment shall not apply.
(B) That organization shall not fail to meet the requirements of subdivision (a) merely because its § 23701t. Association pro
membership is local or regional in nature. ~ ~. * · ty welfare; n
( ) ~ A homeowner
(2) For purposes of this subdivision "qualified amateur sports organization" means any organiza- construction management
t on organ zed and operated exclusively to foster national or international amateur sports competition .: (1) Sixty percent or mor~
f that organ zation is also organized and operated primarily to conduct national or international
competition in sports or to support and develop amateur '~thletes for national or nternat onal sole y of amounts rece ved
owner~ of residential units
competition in sports. (2) Ninety .per. ce. nt or mc
(Amended by Stats.1983, c. 498, p. , § 172, urgency, elf. July 28, 1983.) ~xpeaditures for the
~ 26 u.s.c.^. § ~o1(c)(3). lion property * *
Underline indicates changes or additions by amendment A~t~flak~
CITY OF CHULA VISTA
f COUNCIL POLICY
POLICY EFFECTIVE PAGE
SUBJECT NUMBER DATE
WAIVER OF FEES FOR COMMUNITY of
SERVICE ORGANIZATIONS 267-05 11-24-87 1 1
%DOPIED BY RESOLU¥ION m0, 13360 DATED November 24, 1987
BACKGROUND:
The lack of an established Council policy delineating the
criteria for waiver of fees by nonprofit entities has raised
the need for a policy that will govern such waivers requested
by nonprofit organizations.
It is considered appropriate to waive fees imposed by the City
for those organizations which meet the criteria established by
this policy.
PURPOSE:
To establish a standard policy by which nonprofit organizations
may be exempt from those fees established and imposed by the
City.
POLICY:
Fees established and imposed by the City may be waived for
nonprofit organizations where the City Council determines
that the value of the public service performd by the organi-
zation merits the waiver of fees.
Form CO-O01 (4-73) - -
§ 23701 REVENUE AND ~_ %XATION CODE REVENUE AND TAXAq
1~3 Amendment. Increa.~d filing fee from $10 to $25 in Cr~s~ References ~ References
§ 23701a. Labor, agricultural, or horticultural organizations charg~ ~ax exemption, s~c § 6375,!
(a) Labor, agricultural, or horticukura] organizations other than cooperative organizations de~
scribed in Section 24404 or 24405 (unless the cooperative organization is determined by the Internal § 23701e. Business league~
Revenue Service to be an organization described in Section 501(c)(5) of the Internal Revenue Code of conditions
1954~1 as amended). C~ References
For purposes of this section, the term "agricultural" includes the art or science of cultivating land, c~Exemptl°nfrom lawyerfr°mreferraltaX on scrvice,Unrclal
harvesting crops or aquatic resources, or raising livestock.
(b) The amendments to this section by the act adding this subdivision shall be applied in the
computation of taxes for income years b~ginning on or after January lr 1983. Note~ of Decis
(Amended by Stats.1982, c. 1558, p. 6141, § 37.6, imd. elf. Sept. 30, 1982.) I. !~ ~neral
1982 amendment applicable to the computation of taxes for income years beginning
on or a~er Jan. 1, 1955.
§ 23701d. Religious, charitable, scientific, testing for public safety, literary, educational, ama- Corporatlons~ business
~"~g~tered as provided in th;
(a) Co/porations, community chests or trusts, organized and operated exclusively for religious,
charitable, scientific, testing for public safety, literary, or educational purposes, or to foster national (Amended by Stats.1986, c.
or ntsrnational amateur sports compet t on (but only if no part of its activities involved the provision ~. t !~ U.S.C.A. § 80a-~.
of athletic facilities or equipment), or for the prevention of cruelty to children or animals, no part of § 23701q. Group legal sev
the net earnings of which inures to the benefit of any private shareholder or individual, no
substantial part of the activities of which is carrying on propaganda or otherwise attempting to An organization or trust c
influence legislations (except as otherwise provided in Section 23704.5), and which does not participate ~ to form part of a qualified
in, or intervene in (including the publishing or distribution of stetemente), any political campaign on the Internal Revenue Code
behalf of any candidate for public office. An organization is not organized exclusively for exempt ]gection 120(c)(5)(C) of the 1
purposes listed above unless its assets are irrevocably dedicated to one or more purposes listed in b-rganisation described in thi
this section. Dedication of assets requires that in the event of dissolution of an organization or the against the cost of legal set
impossibility of performing the specific organizational purposes the assets would continue to be The provisions of this secl
devoted to exempt purposes. Assets shall be deemed irrevocably dedicated to exempt purposes if the ~2~e) of the Internal Rever
articles of organization provide that upon dissolution the assets will be distyibutsd to an organization
which is exempt under this section or Section 501(c)(3) of the Internal Revenue Code ! or to the (Added by Stats.1982, c. 15i
federal government, or to a state or local government for public purposes; or by a provision in the 488, p. , § 92, ired. eff.
articles of organization, satisfactory to the Franchise Tax Board; that the property will be 1983.)
distributed in trust for exempt purposes; or by establishing that the assets are irrevocably dedicated 126 U.S.C.A. § 120.
to exempt purposes by operation of law. The irrevocable dedication requirement shall not be a sole ~26 U.S.C.A. § 12~(cXSXC).
basis for revocation of an exempt determination made by the Franchise Tax Board prior to the : 826 U.$.C.A. § 120(e).
effective date of this amendment. . 1~2 l~L~tiom
CO)(1) In the case of a qualified amateur sports organization-- '~ Application of 1982 legislation,:
(A) The r~quirement of subdivision (a) that no part of its activities involve the provision of athletic !~. LeaJ~laflon.
facilities or equipment shall not apply.
B) That organization shall not fail to meet the requirements of subdivision (a) merely because its ~ 2.3701t AssOCty welfare;nti°n prOem
membersh p is local or regional in nature.
(a) * * * A homeowne~
2 For purposes of th s subdivision "qualified amateur sports organization" means any organiza~ conetruction~ management,
tion organized and operated exc us vely to foster nat onal or international amateur sports competitio~
if that organization is also organized and operated primari y .... to conduct national or internationa~ *~olely(1) SiXtYof amountspercentreceived°r ruer(
competition in sports or to support and develop amateur athletes for national or mternat~onal owner~ of residential units,
competition in sports. (2) Ninety percent or mo:
(Amended by Stats.1983, c. 498, p. § 172, urgency, elf. July 28, 1983.) axpenditures * * * _for the
' tion property * * *;
Underline Indicates changes or additione by amendment A~teltmka :* * * indicate ¢
30