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Item B04 BOARD OF COUNTY COMMISSIONERS AGENDA ITEM SUMMARY Meeting Date: September 20,2001 Division: Growth Management Bulk Item: Yes X No Department: Planning AGENDA ITEM WORDING: Approval of a resolution granting exemption from the non-residential permit allocation system for the First Choice Women's Center for the location of a mobile care unit for testing, counseling, and medical referrals for pregnant women. ITEM BACKGROUND: The First Choice Women's Center is proposing to locate a mobile care unit for testing, counseling, and medical referrals for pregnant women. The proposed facility will be servicing the needs of current Monroe County residents, and will not have any impact on hurricane evacuation time. The item was heard at the August 22, 200 I Planning Commission meeting and was passed unanimously on a 4-0 vote. PREVIOUS RELEVANT BOCC ACTION: None CONTRACT/AGREEMENT CHANGES: N/A STAFF RECOMMENDATION: Approval TOTAL COST: N/A BUDGETED: Yes N/A No COST TO COUNTY: N/A REVENUE PRODUCING: Yes N/A No AMOUNT PER MONTH N/ A Year APPROVED BY: County Atty l DOCUMENTATION: Included X Risk Management N/ A I DIVISION DIRECTOR APPROVAL: To Follow Not Required_ DISPOSITION: AGENDA ITEM # ,J-ll'f Revised 2/27/01 't~ THE FIRST CHOICE WOMEN'S CENTER REQUEST FOR EXEMPTION FROM THE NON -RESIDENTIAL PERMIT ALLOCATION SYSTEM BOARD OF COUNTY COMMISSIONERS MARATHON GOVERNMENT CENTER SEPTEMBER 20,2001 RESOLUTION NO -2001 A RESOLUTION BY THE BOARD OF COUNTY COMMISSIONERS OF MONROE COUNTY FLORIDA, APPROVING AN EXEMPTION FROM THE NONRESIDENTIAL PERMIT ALLOCATION SYSTEM PURSUANT TO POLICY 101.3.4 OF THE MONROE COUNTY YEAR 2010 COMPREHENSIVE PLAN FOR THE FIRST CHOICE WOMEN'S CENTER. THE PROPERTY IS AT APPROXIMA TEL Y MILE MARKER 102.5 AND IS DESCRIBED AS LOT 3, BLOCK 20; TWIN LAKES SUBDIVISION, KEY LARGO, MONROE COUNTY, FLORIDA. THE LAND USE DESIGNATION IS SUBURBAN COMMERCIAL AND THE REAL ESTATE NUMBER IS 00550620.000000. WHEREAS, Policy 101.3.4 of the Year 20 I 0 Comprehensive Plan allows the Board of County Commissioners to exempt federally tax-exempt non-profit organizations from the nonresidential permit allocation system after a finding by the Planning Commission that such activity will not adversely affect the hurricane evacuation objectives of the Comprehensive Plan; and WHEREAS, The First Choice Women's Center has requested an exemption from the nonresidential permit allocation system; and WHEREAS, during a regular meeting held August 22,2001, the Monroe County Planning Commission conducted a public hearing on the request of The First Choice Women's Center for an exemption to the non-residential permit allocation system for a mobile care unit for testing, counseling, and medical referrals for pregnant women and recommended approval of the request to the Board of County Commissioners based on the following findings of fact and conclusions of law: 1. The First Choice Women's Center is a federally tax-exempt, non-profit organization; and Page I of3 Initials C:\TEMP\First Choice Women's Center BOCC Resolution.doc 2. An exemption to Monroe County Year 2010 Comprehensive Plan Policy 101.3.4 is required to locate the mobile care unit for testing, counseling, and medical referrals for pregnant women; and 3. The proposed care unit will be serving the needs of current Monroe County residents and will not have any impact on hurricane evacuation time; and 4. The proposed meeting facility is in compliance with all applicable Land Development Regulations and the Monroe County Year 2010 Comprehensive Plan; and 5. While this approval is for Lot 3, Block 20; Twin Lakes Subdivision, due to the mobile nature of the care center, any additional site(s) must be reviewed and approved by the Monroe County Planning Department. Therefore, we conclude that based on numbers 1-4 above, that the meeting facility will not adversely affect the hurricane evacuation objectives of the Year 2010 Comprehensive Plan; and WHEREAS, the Board of County Commissioners has duly considered the recommendations and findings of fact and conclusions of law of the Planning Commission and adopts them as their own; NOW THEREFORE, BE IT RESOLVED BY THE MONROE COUNTY BOARD OF COUNTY COMMISSIONERS OF MONROE COUNTY, FLORIDA, that the preceding Findings of Fact and Conclusions of Law, support their decision to APPROVE the request filed by the First Choice Women's Center as a federally tax-exempt, non-profit organization, for an exemption to the non-residential permit allocation system pursuant to Policy 101.3.4 of the Monroe County Year 20 I 0 Comprehensive Plan with the following condition: 1. Due to the mobile nature of the care center, any additional site(s) must be reviewed and approved by the Monroe County Planning Department. Page 2 of3 Initials C:\TEMP\First Choice Women's Center BOCC Reso1ution.doc PASSED AND ADOPTED by the Board of County Commissioners of Monroe County, Florida, at a regular meeting held on the 20th day of September, 2001. Mayor George Neugent Mayor Pro Tem Nora Williams Commissioner Charles "Sonny" McCoy Commissioner Murray E. Nelson Commissioner Dixie Spehar BOARD OF COUNTY COMMISSIONERS OF MONROE COUNTY, FLORIDA By: MAYOR / CHAIRMAN Signed this day of ,2001 ATTEST: Danny Kolhage, Clerk By: Deputy Clerk Page 3 00 Initials C:\TEMP\First Cl.doc MEMORANDUM TO: The Board of County Commissioners FROM: Jeffrey D. Stuncard, Planner THROUGH: K. Marlene Conaway; Director of Planning and Environmental Resources DATE: August 30, 2001 RE: THE FIRST CHOICE WOMEN'S CENTER REQUEST FOR EXEMPTION FROM THE NONRESIDENTIAL PERMIT ALLOCATION SYSTEM PURSUANT TO POLICY 101.3.4, MONROE COUNTY YEAR 2010 COMPREHENSIVE PLAN. MEETING DATE: September 20,2001 REQUEST: The First Choice Women's Center. (exempt from Federal Income Tax under Section 501(c)(3) of the Revenue Code) is requesting an exemption from the nonresidential permit allocation system based on their status as a federally tax exempt organization. Policy 101.3.4 states that: Development activity by federally tax-exempt non-profit educational, scientific, religious, social service, cultural and recreational organizations may be exempted from the permit allocation system by the Board of County Commissioners after review by the Planning Commission upon a finding that such activity will not adversely affect the hurricane evacuation objectives of the Comprehensive Plan... All other provisions of the Comprehensive Plan shall apply to development exempted from the Permit Allocation System, including compliance with the adopted levels of service for the provision of adequate public facilities. The First Choice Women's Center is proposing to locate a 35 foot mobile care unit (converted recreational vehicle) for testing, counseling, and medical referrals for pregnant women on property described as Lot 3, Block 20, Twin Lakes Subdivision in Key Largo (RE# 00550620.000000). The proposed site is located in the Suburban Commercial (SC) Land Use District, at approximately MM 102.5. Page 1 of2 P:\Planning\Working Folders\First Choice Women's Center BOCC staffreport.doc ANALYSIS: The mobile care unit will be servicing the needs of current Monroe County residents, and will not have any impact on hurricane evacuation time. Preliminary plans for the project have been reviewed for compliance with Objective 101.1 which states, "Monroe County shall ensure that at the time a development permit is issued, adequate public facilities are available to serve the development at the adopted level of service standards concurrent with the impacts of such development." Based on the preliminary plans submitted, it is anticipated that the proposed project will comply with Objective 101.1 of the Monroe County Year 2010 Comprehensive Plan. A preliminary site plan has been reviewed for compliance with all other pertinent standards of the Monroe County Year 2010 Comprehensive Plan and has been found to be in compliance. The Planning Commission has found that due to the mobile nature of the care unit, any additional site(s) shall be reviewed and approved by the Monroe County Planning Department. CONCLUSION AND RECOMMENDATION: Based on the fact that the mobile care unit will not have any impact on hurricane evacuation objectives and that preliminary plans have been found to be in compliance with the Monroe County 2010 Comprehensive Plan, Staff recommends that the Board of County Commissioners grants an exemption from the nonresidential permit allocation system for the First Choice Women's Center mobile care unit with the following condition: 1. Due to the mobile nature of the care unit, any additional site( s) shall be reviewed and approved by the Monroe County Planning Department. Page 2 of2 P:\Planning\Working Folders\First Choice Women's Center BOCC staffreport.doc PLANNING COMMISSION RESOLUTION P56-01 RESOLUTION #P56-01 A RESOLUTION BY THE MONROE COUNTY PLANNING COMMISSION RECOMMENDING APPROVAL TO THE BOARD OF COUNTY COMMISSIONERS FOR AN EXEMPTION FROM THE NON-RESIDENTIAL PERMIT ALLOCATION SYSTEM PURSUANT TO POLICY 101.3.4 OF THE MONROE COUNTY YEAR 2010 COMPREHENSIVE PLAN FOR THE FIRST CHOICE WOMEN'S CENTER FOR A MOBILE CARE UNIT FOR TESTING, COUNSELING, AND MEDICAL REFERRALS. THE PROPERTY IS AT APPROXIMATELY MILE MARKER 102.5 AND IS DESCRIBED AS LOT 3, BLOCK 20; TWIN LAKES SUBDIVISION, KEY LARGO, MONROE COUNTY, FLORIDA. THE LAND USE DESIGNATION IS SUBURBAN COMMERCIAL AND THE REAL ESTATE NUMBER IS 00550620.000000. WHEREAS, during a regular meeting held August 22, 2001, the Monroe County Planning Commission conducted a public hearing on the request of the First Choice Women's Center for an exemption to the non-residential permit allocation system for a mobile care unit for testing, counseling, and medical referrals for pregnant women; and WHEREAS, the proposed development is located on property legally described as, Lot 3, Block 20; Twin Lakes Subdivision, Key Largo, Monroe County, Florida; and WHEREAS, the above-described property is located in the Suburban Commercial (SC) land use district; and WHEREAS, the Planning Commission was presented with the following evidence, which by reference is hereby incorporated as a part of the record of said hearing: 1. The request from the First Choice Women's Center; and 2. The staff report from Jeffrey D. Stuncard, Planner, dated July 23,2001; and 3. The sworn testimony of Monroe County Planning staff; and Page 1 of3 C:\TEMP\First Choice Women's Center PC Resolution.doc Initials 4. Comments made by Nicholas Mulick; and WHEREAS, the Planning Commission has made the following Findings of Fact and Conclusions of Law based on the sworn testimony of the Monroe County Planning Department staff, and the record: 1. The First Choice Women's Center IS a federally tax-exempt non-profit organization; and 2. An exemption to the non-residential permit allocation system pursuant Monroe County Year 2010 Comprehensive Plan Policy 101.3.4 is required to locate a mobile care unit for testing, counseling, and medical referrals for pregnant women; and 3. The proposed location of the mobile unit will not have any impact on hurricane evacuation time; and 4. The use must comply with County level of service standards and all applicable Land Development Regulations and the Monroe County 2010 Comprehensive Plan; and 5. While this approval is for Lot 3, Block 20; Twin Lakes Subdivision, due to the mobile nature of the care center, any additional site(s) shall be reviewed and approved by the Monroe County Planning Department. NOW THEREFORE, BE IT RESOLVED BY THE PLANNING COMMISSION OF MONROE COUNTY, FLORIDA, that the preceding Findings of Fact and Conclusions of Law support their decision to recommend APPROVAL to the Board of County Commissioners of the request filed by the First Choice Women's Center for an exemption to the non-residential permit allocation system pursuant to Policy 101.3.4 of the Monroe County Year 2010 Comprehensive Plan with the following condition: 1. Any additional site(s) for the mobile unit must be reviewed and approved by the Monroe County Planning Department. Page 2 of3 C:\TEMP\First Choice Women's Center PC Resolution.doc Initials PASSED AND ADOPTED by the Planning Commission of Monroe County, Florida, at a regular meeting held on the 22nd day of August, 2001. Chair Mapes Commissioner Werling Commissioner Coleman Commissioner Hill Commissioner Ritz yes yes yes yes Absent PLANNING COMMISSION OF MONROE COUNTY, FLORIDA BY Lynn Mapes, Chair Signed this day of , 2001. Page 3 of3 C:\TEMP\First Choice Women's Center PC Resolution.doc Initials 257 N. Krome Ave. HOIIHIUad, FL 33030 Phone: 305-245-HOPE (4673) Fax: 305-245..()414 E-Mail: firstdJoia:@myexcel.oom Alexis Hale. Executive Director 5975 Sunsc:t Drive Suite 101 Miami, FL33l43 Phone: 305-665-HOPE (4673) Fax: 305-665-3047 E-Mai1: firstdJoiamia@myexcd.oom Cheryl Carey, Caner Director 257 N. Krome Ave. Homestead, FL 33030 Phone: 305-245-HOPE (4673) Fax: 305-245-0414 E-Mail: firstdJoi<Xils@myexcel..oom 91421 Overseas Hwy. Suite 101 Tavernier, FL 33070 Phone: 305-453-HELP (4357) Mobile Unit: Key Largo! Islamorada Debbie Ayers, Supervisor .f'f~ -I G\RFANET F-~ -T '.:..... CH- .0...... --.; _ f.tJ "- . ~;~':;'1;:' .'. ~ t t . r'" .. f" ......,. .: . . _ '-" _. W 0 men ~ c e Pi t.e !'" $ rt,,:: : ~ ;;~ ~~ '.: ~'~ ~ ~:-.:;:. ~::..: !- :-.:'. ::.: ~ :--....-.~-: June 7, 2001 Monroe County Building and Planning Department 88800 Overseas Highway Tavernier FL 33070 JUN 1 3 2001 RE: Exemption for First Choice Women's Center Mobile Unit Ladies and Gentlemen: Our organization is requesting an exemption from the commercial development moratorium so that we will be allowed to utilize our 35-foot mobile unit in needed areas of the Florida Keys. Our current target location request is on or adjacent to the property owned by Lee and Roseann Ganim at 102570 Overseas Highway, and utilized as Ganim's Steak and Ribs Restaurant. The proposed use will be for normal daytime business hours, but limited to one day per week. We have a permanent facility in Tavernier. It may interest you to note that the Islamorada Village of Islands has granted our similar request for services within its boundaries. We provide women who believe that they might be pregnant with pregnancy tests, counseling, referrals for medical services and/or adoption, as well as maternity and baby supplies of various kinds. All services are free of charge and we do not solicit our clients for donations. We are affiliated with CareNet, a national organization of crisis pregnancy centers. Through CareNet we are fully insured, and our policies are thoroughly time-tested and practical. We are also affiliated with a national legal organization and a national accounting organization to insure that the highest quality of standards is maintained in all of our centers. Attached you will find copies of our site plans, with two possible approaches. We strongly ,prefer (as do the Ganim's) the plan that allows the mobile unit to be parked on the undeveloped property, with the parking on the developed parcel. Access would be through the Ganim parking lot, and the maximum number of vehicles at one time should be four. We have a staff of two, and we see only one client per hour. --- Attached you will also find a copy of our non-profit 501 (c)(3) document, current State Certificate of Good Standing, and Articles of Merger containing verification of name change. Please let us know if you have any questions or need any additional information. We look forward to serving the needs of families throughout the Keys. Sincerely, ,.tlb.td. ~iL--- Alexis Hale Executive Director June 18,2001 Alexis Hale Women's Pregnancy Center We, the undersigned, representing Ganim's Restaurants give permission to the Women's Pregnancy Center to parte the mobile unit, Fim Choice, on our property immediately north of Ganim's Steak and Ribs. We understand that we have no liability for the unit or those who come to use it. Thank you for your cooperation. Lee G. Ganim ~~ Roseann Ganim, Sec. - Treas. Ganim's P1nnetlmp 102250 Overseas Hwy. Key Largo, FL 33037 (305) 451-3337 Fax (305) 451-9454 Glnlm'. Key largo 99696 Overseas Hwy. Key Largo, FL 33037 (305) 451-2895 Fax (305) 453-9669 lellmorada Rerlauflnt I Bakery 81620 Overseas Hwy. ISlamorada Fl 33036 (305) 664-8363 Fax (305) 664-8364 *. b'v~ l\ ~ ..? '" , .) -~ 3N ~ a.. ... ~ C:,~ ~ ~ =--- L~ ./ 7 u .lO / GRAPHIC SCALE /), (t, I / /' ~ ....~ / HE: 2 Of' 2 ~m G. &:- Jean W Daly (8.J. 's Barbt!que) 570 Overseas High way. key Largo, Fl. ifie Purpose Survey Own No.: FREDERICK H. HILDEBRANDT J. r. Lease Art!a 94-444 ENGINEER PlANNER SURVEYOR 1"-30' Ref. Flood panel No. 79 - J 6 O".n. By: F.H.H. , 2/6/94 fi/~ flood Zono: flood Elev. .3150 NorthJide Drive Suite 101 REVISIONS ANO/OR AOOfTJONS Key Wc:st, FI. JJO~O (305) 29J-(H66 /9~: Typos Fox. (!OS) 29J-02J7 .. 5 IT Tbia imlnllDcJ1t prepaRld by: JOHN J. 0 DAY JR., ESQUIRE ISI S. W. 27th Avenue Miami. Florida 33135 (Space Above For Rec:ordiaa Dale) WARRANTY DEED THIS IDdeature lDIde this ~ day of JUDe, 2001. BETWEEN: MONROE COUNTY OFFICIAL RECORDS FILE i 1 24 1 .3 1 1 BK#1704 PG#269 RCD Jun 19 2001 10:28AM DANNY L KOLHASE, CLERK DEED DOC STAMPS 210.00 06/19/2001 ~ DEP ClK Herbert S, Kaiser. Gnntor. Address: 741 Saldano Avmue. Coral GUles, Fl. 33143 and Ganim Enterprises. IDe., a Florida corporation, Grantee. Property Address: Vacant lots. WITNESSETII, That said Grmlor, for and In eollllderatioo of the sum ofTEN DOLLARS ($10.00) and other lood and valuable COIISideftdon to said Grantor lD baDd pald by said Grantee. die receipt whereof II hereby aclcnowled,ed. has JI'Ultlld barpined and eold to the Grantee and GI'ID1ee'I beirs and auIJua forever the followiDJ delcrlbed IaDd atuare. lylD, and beiDllD Monroe County. Florida. to wit: Lots :1 and 3. Block :10, TWIN LAKES, aceordinl to the Plat thereof. .. recorded In Plat Book 3 at Pale 160 of the Public R.eeords of Moaroe County, Florida. 'Gramor" and "Grantee" are IIICd for IiDplar or plural, as context requlre&. This conveyance II made subject to CUCI for die current yeu, zoniD. onIinaDc:CI and relUlctlonl, limitation. and eucmenta for public utillty purpolea, If my. of record. Subject DroDCttV II not tho bomonead of the Grantor.. be DCI1IJIDeDtiv resides in Miami. Dade Countv. Flortda. That said Grantor does hereby fully warrant tille to said land and will defend the same against the lawful claims of all penollS whomsoever. IN WITNESS WHEREOF, Grantor bas bemmlo let Grantor's band seallhe day and year fint above wriuen. WitDeaed. liped. sealed and delivered in ~/~ ~~~ Print na~,v .J.. ()/ ~ J'l, Paac 1 of2 palOS r- Pale 2 WIJ1'IDty DcecI XailerJG.mm Rr.....vciRa. IDe FILE * 1 24 1. .3 1 1. BK*17004 PS*a70 STATE OP PLORIDA COUNTY OF DADE I HEREBY CERTD'Y that tbc maoiq iDIUumear wu ICbowIedpd before me Ibis ...:J- day or lune, 2001 by Herbert S. Kaiser. wbo is penoaally laIown 10 me or produc:ed . YIHd driven 1lceme U IdeadftcatioD IDd who did DOt _0_. ~~ N . orA. (Seal) Print name ~, .II. tee 152382 EXPIRES: NMmber S, 2003 ...... 'IlInI"" NIle UnlIIIWIllIlI MONROE COUNTY OFFICIAL RECORDS tt /~f_-jflo, ~ta - "",- . ~:- .<-~: flba fIlrpartmrnt Df &tatr I certify from the records of this office that FIRST CHOICE WOMEN'S CENTERS, INC. is a corporation organized under the laws of the State of Florida, filed on January 18, 1989 . The document number of this corporation is N30226. I further certify that said corporation has paid all fees due this office through December 31, 2001, that its most recent annual report/uniform business report was filed on May 15, 2001, and its status is active. I further certify that said corporation has not filed Articles of Dissolution. Given under my hand and the Great Seal of the State of Florida at Tallahassee, the Capitol, this the Twenty-ninth day of May, 2001 CR2E022 (1-99) :K.~ JYa# #i.s ~tttlr.erin.e ~ttrri.5 eSecretar~ of eState -. ~ :.1'ritrn'al ~evenue Service JDi~rict - Director ~ Department of the Treasury . . . C - 1\.30 ATLANT.A.:, GA 30301 Date: 'EB t 3 1990 Employer rdentification Number: 65-0098388 Contact Person: Vn:KY BAKER Contact Telephone Number: ...... (404) 331-0928 A WOMANS PREGNANCY CENTER OF HOMES TEAD IN C PO BOX 1562 HOMESTEAD, FL 33090 Accounting Period Ending: 12/31 Foundation Status Classification: 509 (a) (1) Advance Rul~ng Period Begins: 1/18/89 Advance Ruling Period Ends: 12/31/93 Addendum Applies: No Dear Applicant: Based on information. supplied, and assuming your operations will be as stated in your applicati<:m for recognition of exemption, we have determined yo' 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 organization, 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 be expected to be a public ly suppoI'ted organization described in sections 509 (a) (1) and 170 (b) (1) (A) (vi) Accordingly, you will be treated as a' publicly supported organization, and not as a private foundation, during an advance ruling period. This advance ruling period begins and ends on, the dates shown above. Within 90 days after the end of your advance ruling period, you must submit to us information needed to determine whether you have met the require- ments of the applicable support test during the 'advance ruling period. I~ you establish that you have been a' publicly supported organization, you will be classified as a s~ction 509(a) (1) .or 509(a) (2) organization as long as you con tinue to meet the re~uirements of ~he applicable support test. rf you do not meet the ~ubli~ support requirements during the advance ruling period, you wil be classified as ~ private foundation for future periods. Also, if you are classified as a private foundation, you will be treated as a private foundatio from the date of your inception for purposes of sections 507(d) and 4940. Grantor~ and contributors may rely on the determination that you are not private foundation until 90 days after the end of your advance ruling period. rf you submit the required information within the 90 days, grantors and contri butors may continue to rely on the advance determination until the Service makes a final determination of your foundation status. Letter 1045(DO/CG) ~ .. -2- A WOMANS PREGNANCY CENTER OF I~ notice that you will no longer be treated as a publicly supported or- ganization is published in the Internal Revenue Bulletin. grantors and con- tributors may not rely on this determination after the date of such publica- tion. rn addition. if you lose your status as a publicly supported organiza- tion 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 the Service had given notice that you would be removed from classification as a publicly supported organiza- tion. then that person may not rely on this determination as of the date such knowledge was acquired. I~ 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 Insur- ance 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). Organizations that are not private foundations are not subject to the pri- vate foundation excise taxes under Chapter 42 of the Code. However, you are not automatically exempt from other Federal excise taxes. I~ you have any questions about excise, employment. or other Federal taxeH, please let us know. 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 app1i. cable provisions of sections 2055, 2106, and 2522 of the Code. 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. You are required to file Form 990, Return of Organization Exempt From Income Tax, 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. I~ you are not required to file, simply attach the label provided, check the box in the head- Le,:ter 1045 (DO/CG) , . - - . . ~ -3- A WOMANS PREGNANCY CENTER. OF ing to indicate that your annual gross receipts are normally $25,000 or less, and sign the return. . Pf 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 file~ 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 subj ect to the tax on unrelated business income under section 511 of the Code. I~ you are subject to this tax, you must file an income tax return on Form 990-T, Exempt Organization Business rhcome Tax Return. In this letter we are not determining whether any of your present or proposed activities are unre- lated trade or business as definE!d in section 513 of the Code. You need an employer identification number even if you have no employees. Pf 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. l'f distributions are made to indi";.riduals, case histories regarding the recipients should be kept showing names, addresses, purposes of awards, manner of selection, relationship (if any) to members, officers, trustees or donors of funds to you, so that any and all distributions made to individuals can be substantiated upon request by the Internal Revenue Service. (Revenue Ruling 56-304, C.B. 1956-2, page 306.) I~ we have indicated 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 resolve any que~tions about your exempt status and foundation status, you should keep it in your permanent records. I~ you have any questions, please contact ti~ person whose name and telephone number are shown in the heading of this Ittter. Sincerel) yours, Form 872-C p~~~~ j L~" District Director ~ Letter l045(nn/r.r.) 1._- ARTICLES OF MERGER FILED SECRETAR'( OF STATE OWlSION Of rf1fH)np ATlOHS 00 OC1 I 2 ~K to: 56 The following articles of merger are submitted in accordance with the Not For Profit Corporations Act, pursuant to section 6107 .1105 of the Florida Statutes. First: The name and jurisdiction of the sunrivine corporation is: Name Jurisdiction A Woman's Pregnancy Center Of Homestead, Inc. Florida Second: The name and jurisdiction of each mereine corporation is: Name Jurisdiction First Choice Women's Centers, Inc. Florida. Third: The Pla~ of Merger is attached. Fourth: The merger shall become effective on October 1,2000. Fifth: Adoption of Merger by Surviving Corporation There ~\r~ no memhers ur mcmhers entitled to vote on the plan of merger. The plan 01 merger was adopted h the bl)~Hd of directors on February 24th. 2000 The number of directors \11 otT1CC \\ ~h I"he \ote for the plan \\ias as follows 5 FOR o AGAINST - ,~, \. T. ~. ~. Sixth: Adoption of Merger By Mergi~ Cotporation: There are no members or members entitled to vote on the plan of merger. The plan of mergeriwas adopted by the board of directors on February 28th, 2000 The number of directors in office was 7. The vote for the plan was as follows: 7 FOR 0 AGAINST. Seventh: SIGNATURES FOR EACH CORPORATION Name of Corooration ~Si nature Printed Name of Individual & Title A Woman's Pregnancy ~-- - C)~. .~ Center of Homestead, Inc./ . ~" (j'\ L {. Kevin McAnulty l Chairman of the Board First Choice Women's Center's, Inc. everley Morales Chairman of the Board