HomeMy WebLinkAboutR-92-0782J-92-843
11/19/92
RESOLUTION NO. 9 2- 782
A RESOLUTION RECOGNIZING THE TAX-EXEMPT
STATUS CLAIMED BY IGLESIA BAUTISTA RENACER
INC., A RELIGIOUS ORGANIZATION, IN SUPPORT OF
ITS REQUEST FOR A REIMBURSEMENT IN THE AMOUNT
OF $4,405.20, SAID SUM BEING CONFIRMED AS THE
AMOUNT RECEIVED BY THE CITY AS A RESULT OF
THE ORGANIZATION'S NONCOMPLIANCE WITH THE
FILING REQUIREMENT FOR TAX-EXEMPT STATUS OF
PROPERTY LOCATED WITHIN THE CITY OF MIAMI;
FURTHER DESIGNATING PROPERTY TAX ACCOUNTS IN
THE GENERAL FUND AND GENERAL OBLIGATION DEBT
SERVICE FUND FOR SUCH PAYMENT.
WHEREAS, Iglesia Bautista Renacer, Inc., a religious
organization, has been recognized as having a tax-exempt status
under provisions of the Internal Revenue Service and the State of
Florida; and
WHEREAS, the City received $4,405.20 from tax monies to be
paid by said organization due to its failure to perfect its claim
for recognition of such status:
NOW, THEREFORE, BE IT RESOLVED BY THE COMMISSION OF THE CITY
OF MIAMI, FLORIDA:
Section 1. The tax exempt status recognized under Federal
and Florida law and claimed by Iglesia Bautista Renacer, Inc. in
support of its request for the reimbursement of monies paid to
the City because of its failure to file an application for tax-
exempt status of property located in the City of Miami, is hereby
CITY COM USSION,
MEETING OF
DEC 101992
Resolution Na
92- 782
recognized and the Finance Director is hereby authorized and
instructed to make a reimbursement to said organization in the
amount of $4,405.20, from applicable property tax accounts in the
General Fund and General Obligation Debt Service Fund, said sum
being confirmed as the amount received by the City as a result of
noncompliance with the filing requirement of applying for a tax-
exempt status in 1990.
Section 2. This Resolution shall become effective adoption. immediately upon its
PASSED AND ADOPTED this 10 th day of De mb 1992.
ATTES
MATT HIRAI, CITY CLERK
BUDGET REVIEW:
MANOHAR A
ASSISTAN TY MANAGER
FINANCIAL REVIEW:
CARL E. GARCIA, DIRECTOR
FINANCE DEPARTMENT
-2-
L.
REVIEWED AND APPROVED BY:
RAFAEL 0. DIAZ
CHIEF DEPUTY C ATTORNEY
APPROVED TO FORM AND
CORRECTNESS:
A. QUINN S, II
CITY ATT Y
92- 782
CITY OF MIAM1, FLORIDA
INiE113•OFEICE MEMORANDUM
"" CA=2*1
TO: honorable Mayor and Members
of the City Commission DATE F . , �M 9 2
FILE
SUBJECT . Agenda Item for City
Commission Meeting
FROM : Cesar H. Odio REFERENCES:
City Manager
ENCLOSURES.
It is recommended that the attached resolution be approved
recognizing the tax-exempt status claimed by Iglesia Bautista
Renacer, Inc., a religious organization, in support of its
request for a reimbursement in the amount of $4,405.20, said sum
being confirmed as the amount received by the City as a result of
the organization's noncompliance with the filing requirement for
tax-exempt status of property located within the City of Miami;
further designating property tax accounts in the General Fund and
General Obligation Debt Service Fund for such payment.
Iglesia Bautista Renacer, Inc., located at 1101 S. W. 12-Avenue,
qualifies as a religious organization under Chapter 196 of the
Florida Statutes to be exempted from property taxes. This
religious organization failed to file a tax -exemption for the
1990 property taxes, and is therefore obligated to pay taxes to
the City of Miami in the amount of $4,405.20.
It is hereby recommended that the City Commission approve a
reimbursement to Iglesia Bautista Renacer, Inc., in the amount of
$4,405.20, for its failure to file a 1990 tax -exemption for City
of Miami property taxes.
, t A H annr touNtY COMBINED
11-04211 n n v e L o A M t o
FINDua8
WH DIST
OPER
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BILL
E 5 1,99d
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LIBRARY : aQq�(�f0j 276.7b BUD TUT' 3571.73 TUTAI' �VA86�019
(TAXABLE VAL E
11 B69 L9
.� ►,1�• (•,,;�ttlCty: —._`_ ."""'.its_..►`.. ...,.e"�.';�."— --- ..'`I'r+,_ .,....Pr —� �_.. !
_ 'TO-A-Mlr A-DDTTI'QN'A'1...COSPS'#FLE"ASE-REMrT"pR7dR-'tU "JUNE
CERTIFIED OR CASHIER S CHECK+AND RETURN ONLY ONE PART OF NOTICE
T DETACH HtLAE T x
I , 11Ah1 ONOC COUNTY
COMBINED TAX t31L.L Qum
1990 REAL PROPERTY TAXES
OTAL VALUE'r1A-�'W101`i MUkOQ'! _OTT'"U1�1rL��"DI1Y-1991T�'..:4 '0% MAR.n �lrn� 11'520.621. 1
M 1 G NAKt c7rRa Pni�Nl!
IN#1! furrosDNn-ww DELINQUENT
ton v t Yi.Nv.s ro APR 11870.24
040E COU11I� 1AX COI LECTOR MAY 870.24
Eo OC6U`40-026090 DELINQUENT AFTER MARCH 31
LAWRENCE
STATE LAND COS SUB
LOTS a 9
10 LESS W10.5FT
I ��,,ESIA
1AUTISTA RENACER INC
2
BLK 10-B
PD 2-5L
AVE
LOT SIDE
150.00d x 1tTC
MIAMISFL
33129-1828
ROLL
I.
00033
01411100112901 OUOLIS2062
00000000 0000000
0000000 001100 4
92— '782
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M I A M i P APTIST ASSOCIA'TIO
Mi+►ntl, f'IOridr ��165
csos> �ss.rov�
nOYLE L. WETHERINO*rGy
IMIN 11vt bIRtCTok
October 1, 1992
Dr. Miriam Monso, Commissioner
City of Miami
2500 Pan American Drive
Miami, FL 331.33
Dear Commissioner:
0AINALVO CCARVAJAL
A.$A<V,IA1 I. 111 t (10A nF
LANG'UAGf N16YION!
In early 19M, Iglesia Bautista Renaeer, bought a synagogue at 1101 SW 12th Ave,, Miami.
Some time later they received the county receipt notifying them that their new property was
tart exempt. They didn't understand that in 1991 they will have to qualify for that privilege
on their own merits. Therefore, they are finding themselves with a large tax bill for that year
which they can not afford to pay.
They have since, applied, and received then nor, -profit, religious organization tax exempt
8t�)tl1S.
. This church (since they moved in that location) have been very active helping the needy
in their o6ibmunity with clothes, food, counseling in obtaining jobs, and many others.
t
Y am asking you to intercede on our behalf before the City Government to make available
a grant on the amount due to City of Miami in order to be able to clear this debt.
There is no way that this small congregation, made up of 60% persons 50 years and up
can come up with the amount due. If they were forced to have to raise it, they would have
to close their church door&.
Hoping that it will be within your power to assist ua in this urgent need, I am yours
respectfully,
laefetnaido trarvalai
O
RC/mp1
92
Oath: JUN r'mptoyer identification Number:
:r
�_. 59-2301508
Accounting Period Ending:
Iglesia Bautista Ttenacer, Inc.
1828 S. W. loth Street
Miami, FL 33135
Dear Applicant:
September 30
Form 990 Required: U) Yao 141 No
Person to Contact:
Brenda Wilcox/e
Contact Telephone Numben
(404)221-4516 .
File Folder Number:
580062640
Based on information supplied, and assuming your nperation5 will be las utoted
in your application for recognition of exemption, we have determined.XOh are exempt
frcm Foderal. income t5x vudar section 501(c) 3) of._...the Internal Reveriue Code.
�. —_r _ _fir....._ _ .
Wo have further determined thAt you fire not a private foundation within the
cleaning of section 509(a) of the Code, beca!3se you are nn organization desoribed in
section 170(b)(1)(A)(i) d 509(n)(1)
If your sources of support, or your purposes, cher,4cter, or tnethod of tperation
change, please let us know so we can'eonsider the effect of the ehfinge on your
exempt status and foundation Status. Also, you should inform us of all changes in
your name or address.
As of Janu%ry 1, 1984, you are liable for taxes under the Federal Insurance
Contributions Act(soeial seourity taxes) on remuneration of $100 or more you pay to
each of Your employees during a calendar year *You ere not liable for the tax
Imposed under the Federal Unemployment Tax Act (FUTA).
Sines yoU are not a private foundation, you fire not subject to the excise taxes
under Chapter 42 of the Code. However, you lire not automatically exempt from other
Federal excise taxes. If you have any questions about excise, employment, or other
federal taxes, please let us know.
Dcnors may deduct contributions to you bs pfovided 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 sections 2055, 2106, and 2522 of the Code,
The cox checked in the bendingof this letter ;hours whet er � you cost file Farm
990, Return of Organization Exempt from Income Tax. If Yes is checked, you tare
required to file Form P90 only if your gross receipts each yeaar,are normally more
then $25,000. 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. The law impotes a penalty of
$10 a day, up to a maxi mttm of $5, 000, when a return Is filed late. unless there
isrf ttsc:.: t'. r ; yuse for the r:elAy.
92- 78
totter 947 (Q0) (Rev. 10 -P _
w:
,
OR.ta \TATE OF rL0AIDA
M.etrq . + RlI�ARYMEHY Of REVENUI
• � ,� CONSUMIR'SCIRTISICAT1 Of IXIMFTiON O
111uad pursuant to S41e1 and use Tax Gaw 3
Chapter 212, Flcrlda StsbAss
This Cwtifkate Is Non•Transfetable
ESSM DAY 1XPIRATION DATE C r AT[ NUMb1R— Trp[ OF 9aGAN116T10N
02/29/90 01/Z9/9.3 y 23-00 ,327221-S5C RELIGIOUS
T611 Is to certify that the Orpanizat;w indicated Mlow Is hereby exempt from the payment of Silts or Use Tax on the purchase or lease of
tangible personal property, the leave of transient accommodations or real ptoparty. . .
Maitinp Adgd ess: Location Address:
IGLESIA BAUTISTA RENACER INC '1101 SW 1.2 AVENUE
1101 SW.12 AVENUE MIAMI FL 331Z9-
141ANI FL 33129-0000
RRRRiERINR 11RR IKMl111RatR'
�R R R #11 ARIA:
SEE REVERSE SIDE FOR IMPORTANT INFORMATION. EXECUTIVE DIRECTOR L H FL
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