HomeMy WebLinkAboutResolution - 2004-R0268 - Application - Windy Hills Therapy - 06/09/2004RESOLUTION
Resolution No. 2004-R0268
June 9, 2004
Item No. 42
BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF LUBBOCK:
THAT the Mayor of the City of Lubbock BE and is hereby authorized and directed
to approve for and on behalf of the City of Lubbock an Application for Eligibility to
Receive City Surplus Property by and between the City and Windy Hills Therapy of
Lubbock, Texas, and all related documents. Said Application is attached hereto and
incorporated in this resolution as if fully set forth herein and shall be included in the
minutes of the City Council.
Passed by the City Council this __ 9_th ___ day of _____ J_u_n_e ____ , 2004.
ATTEST:
APPROVED AS TO CONTENT:
APPROVED AS TO FORM:
~ght /
Assistant City Attorney
ke/ccdocs/WindyHillsTherapy.res
May28, 2004
Reso1ution No. 2004-R0268
!PROCEDURE NO.: 3511-571 Page 1 of 1 I
Title: TRANSFER OF SURPLUS AND SALVAGE PROPERTY TO GOVERNMENTAL, CHARITABLE,
AND CIVIC ORGANIZATIONS
Date Issued: May 17, 2000
1. SCOPE
To establish responsibilities and procedures with respect to the transfer of surplus and salvage
property to governmental, charitable, and civic organizations.
2 DEFINITIONS
2.1 "Salvage property''1 means personal property, other than items routinely discarded as
waste, that because of use, time, accident, or any other cause is so worn, damaged, or
obsolete that it has no value for the purpose for which it was originally intended.
2.2 "Surplus property''2 means personal property that:
2.2.1 is not salvage property or items routinely discarded as waste;
2.2.2 is not currently needed by the City;
2.2.3 is not required for the City's foreseeable needs; and
2.2.4 possesses some usefulness for the purpose for which it was intended.
2.3 "Charitable organization"3 means an organization that enjoys tax-exempt status under the
Internal Revenue Code, and performs services or provides activities consistent with the
furtherance of the purposes of the City.
2.4 "Civic organization"4 means a formal association of local citizens that works to further its
concept of the public interest.
3 RESPONSIBILITIES AND PROCEDURES
3.1 The City Council may authorize a transfer of surplus City property, that would otherwise
be destroyed or disposed of as worthless, to other governmental agencies or to a civic or
charitable organization located in the City of Lubbock, provided the organization provides
public services that will benefit all or a significant part of the City of Lubbock.
3.2 Transferred property must be used solely to perform a function for the benefit of
the residents of the City of Lubbock.
3.3 If two or more requests are received for transfer of the same item, the written request
received earliest will be given first consideration.
3.4 The City of Lubbock has no legal obligation to respond to, or grant, requests for transfer
of surplus property.
3.5 All requests for transfer of surplus City property shall be submitted on City approved
forms (Certifications and Agreements Form Pur-049 and Application for Eligibility Form
PUR-050) and addressed to the Purchasing Manager, who shall review the request and
make a written recommendation to the City Manager. If approved by the City Manager,
the request shall be submitted to the City Council for their review and approval.
3.6 In considering a request for transfer, the Purchasing Manager will analyze whether the
item in question has been declared surplus by the department responsible for the property
and the needs of other City departments.
1 Texas Local Government Code, West Group, St. Paul, Minnesota, 1998, §263.151(1).
2 Texas Local Government Code, West Group, St. Paul, Minnesota, 1998, §263.151(2).
3 Texas Local Government Code, West Group, St. Paul, Minnesota, 1998, §376.101.
4Shafritz, Jay M. Dictionary of American Government and Politics, The Dorsey Press, Chicago, Illinois, 1988.
CITY OF LUBBOCK
APPLICATION FOR ELIGIBILITY
To Receive City Surplus Property
I. LEGAL NAME & MAILING ADDRESS OF APPLICANT ORGANIZATION
II.
WINDY HILLS THERAPY
Name of Organization
6921 ARMADILLO RD. LUBBOCK TX
Mailing Address (P.O. Box#, Street, City & State)
75-2807287
Federal Tax ID#
79407
Zip Code
Street Address/Location (if different from mailing address)
--~L~U~BB~O~C~K~------------U!QQ_) 885-2921 or 438-1887
County Telephone#
APPLICANT STATUS (CHECK ONE):
o Civic Organization (evidence must be
provided)
o Governmental Agency
~Charitable Nonprofit Tax-exempt
Organization
Ill. TYPE OR PURPOSE OF ORGANIZATION
State
County
City
College or University Child Care Center Training Center
Secondary School School for Handicapped Radio/TV Station
Elementary School School for Retarded Library
Medical Institution
Hospital
Health Center
School District Preschool Museum Sheltered Workshop Training Program
Provider of Assistance to Homeless Individuals Program for Older Individuals
Other (specify) HIPPO THERAPY. OUTPATIENT OCCUPATIONAL. PHYSICAL, & SPEECH
IV. PROVIDE A WRITIEN DESCRIPTION OF PROGRAM OR SERVICES OFFERED, INCLUDING A
DESCRIPTION OF FACILITIES OPERATED. (REQUIRED)
V. SOURCES OF FUNDING (Attach Supporting Documentation):
j\_ I /
Tax Supported Grant Contributions Other (Specify) b..l)f!Ct fi0HS
VI. HAS THE ORGANIZATION BEEN DETERMINED TO BE TAX EXEMPT UNDER THE INTERNAL
REVENUE CODE?: YES (COPY REQUIRED)
VII. HAS THE ORGANIZATION BEEN APPROVED , ACCREDITED, OR LICENSED? _Y_,_,E=S.__ __ (COPY
REQUIRED)
BY WHAT AUTHORITY? _.., _,,.r?.,, / A,..,p.,v~
VIII. .4 v .PY-p2cx;c/ ~te
The applicant has been determined
FOR CITY USE ONLY
eligible ineligible
As a civic organization nonprofit education nonprofit health governmental agency
Account# _______ _
Date I I
June 9, 2004
Date
MAIL COMPLETED FORMS TO: CITY OF LUBBOCK PURCHASING MANAGER, BOX 2000, LUBBOCK, TX 79457.
ATIEST: a~-d. .4. ~ _ PUR-050(Revised5/17/00)
Rebecca 7a;citYSecretary ..L-~
INSTRUCTIONS FOR COMPLETING THE APPLICATION FOR ELIGIBILITY FORM
(Please type or print in black ink only)
SECTION I: Provide the full legal name of your organization on the first line of this section.
Provide the mailing address of your organization as recognized by the U.S. Postal Service.
Include Zip Code. Provide the street address if different from mailing address, or provide
directions if located on a rural route or other remote area. List the county in which the
organization is actually located and a business telephone number with area code.
SECTION II: Check the appropriate box that describes your organization. (If you are unable to
determine which status to check, please contact this office for assistance.)
SECTION Ill: Check the appropriate box or boxes (check as many as apply) which indicates
the type or purpose of your organization. (Definitions have been provided on the reverse side of
the application to assist in making this determination.)
SECTION IV: A comprehensive written description of all program or services provided is
required. A description of the operational facilities should also be included. Be sure to include
information on staff and staff qualifications, hours of operation, services and programs offered,
population or enrollment, fees charged, etc. Include samples of pamphlets, catalogs, brochures
or posters. If incorporated, include complete copy of Articles of Incorporation with all filing
certificates and amendments, and a copy of your current By-Laws.
SECTION V: Check the appropriate box that indicates the organization sources of funding.
Supporting documentation indicating the types and amounts of funding must be submitted with
the completed application.
SECTION VI: All applicants making application as "Nonprofit, tax-exempt organizations" must
provide a copy of the IRS determination letter indicating tax exemption status under the Internal
Revenue Code. The name of the organization on this IRS letter must match the name provided
in Section I of this application, if not, include sufficient evidence such as amendments to Articles
of Incorporation, or Assumed Name filing certificates to establish an "audit trail" of names
showing the legal connection.
SECTION VII: Applicants making application as "Nonprofit, tax-exempt organization" are
required to submit evidence that the applicant is currently approved, accredited, or licensed.
Programs for older individuals must include evidence of funding under the Older Americans Act
of 1965; the Social Security Act; the Economic Development Act of 1964; or the Community
Services Block Grant Act. Providers of assistance of homeless individuals must include a letter
from the mayor, county judge, city or county health officer or comparable authority that certifies
that applicant is a "provider of assistance to the homeless". The certification must identify the
service or assistance being provided and the number of individuals receiving such assistance.
SECTION VIII: Annotate date and provide an original signature or applicant's Authorized Office
(President, Chairman of the Board, County Judge, Mayor, City Manager, Executive Director,
Administrator, Fire Chief, or other comparable authorized official.) Photocopied, rubber-
stamped, machine produced, carbon, or other facsimile type signatures are not acceptable.
NOTE: INCOMPLETE APPLICATIONS WILL NOT BE PROCESSED. USE THIS
INSTRUCTION SHEET AS YOUR CHECKLIST TO ASSUME THAT ALL REQUIRED
INFORMATION AND DOCUMENTATION IS PROVIDED. IF YOU HAVE A QUESTION OR
NEED ASSISTANCE CALL: 806/775-2165
PUR-050 (Revised 5/17/00)
CERTIFICATIONS AND AGREEMENTS
(a) THE TRANSFEREE CERTIFIES THAT:
(1) It is a civic organization or a nonprofit institution or organ ization , exempt from taxation under the Internal Revenue
Code and/or the regulations of the CITY OF LUBBOCK ; or is a governmental agency.
(2) If a civic organization , the property is needed and will be used by the recipient for carrying out or promoting for the
residents of the CITY OF LUBBOCK one or more public purposes, or if a nonprofit tax-exempt institution or
organization , the property is needed for and will be used by the recipient for the furtherance of the purposes of the
CITY OF LUBBOCK. The property is not being acquired for any other use or purpose, or for sale or other
distribution; or for permanent use outside the CITY OF LUBBOCK.
(3) Funds are available to pay all costs and charges incident to transfer.
(b) THE TRANSFEREE AGREES TO THE FOLLOWING CONDITIONS :
(1) All items of property shall be placed in use for the purpose( s) for which acquired within one year of receipt and shall
be continued in use for such purposes for one year from the date the property was placed in use. In the event the
property is not so placed in use, or continued in use, the transferee shall immediately notify the CITY OF
LUBBOCK, and at the transferee 's expense , return such property to the CITY OF LUBBOCK, or otherwise make the
property available for transfer or other disposal by the CITY OF LUBBOCK, provided the property is still usable as
determined by the CITY OF LUBBOCK.
(2) In the event the property is not so used or handled as requi red by (b)(1 ), title and right to the possession of such
property shall at the option of the CITY OF LUBBOCK revert to the CITY OF LUBBOCK and upon demand the
transferee shall release such property to such person as the CITY OF LUBBOCK or its designee shall direct.
(c) THE TRANSFEREE AGREES TO THE FOLLOWING TERMS, RESERVATIONS, AND RESTRICTIONS :
(1) From the date it receives the property listed heron and through the period(s) of time the conditions imposed by (b)
remain in effect , the transferee shall not sell, trade, lease , lend, bail, cannibalize, encumber, or otherwise dispose of
such property , or remove it permanently, for use outside the CITY OF LUBBOCK, without the prior approval of the
CITY OF LUBBOCK under (b). The proceeds from any sale, trade, lease, loan, bailment, encumbrance or other
disposal of the property, when such action is autho ri zed by the CITY OF LUBBOCK, shall be remitted promptly by
the transferee lo the CITY OF LUBBOCK, as the case may be.
(2) In the event any of the property listed hereon is sold , traded , leased, loaned, bailed, cannibalized, encumbered , or
otherwise disposed of by the transferee from the date it receives the property through the period(s) of time the
conditi ons imposed by (b) remain in effect, without prior approval of the CITY OF LUBBOCK, the transferee, at the
option of the CITY OF LUBBOCK shall pay to the CITY OF LUBBOCK, as the case may be , the proceeds of the
disposal or the fair market value or the fair rental value of the property at the time of such disposal, as determined
by the CITY OF LUBBOCK.
(3) If at any time, from the date it receives the property through the period(s) of time the conditions imposed by (b) and
remain in effect, any of the property listed hereon is no longer suitable, usable, or further needed by the transferee
for the purpose(s) for which acquired, the transferee shall promptly notify the CITY OF LUBBOCK, and shall, as
directed by the CITY OF LUBBOCK, return the property to the CITY OF LUBBOCK, release the property to another
transferee or a department or agency of the CITY OF LUBBOCK, sell or otherwise dispose of the property. The
proceeds from any sale shall be remitted promptly by the transferee to the CITY OF LUBBOCK.
(4) The transferee shall make reports to the CITY OF LUBBOCK on the use, condition, and location of the property
listed hereon, and on other pertinent matters as may be required from time to time by the CITY OF LUBBOCK.
(5) At the option of the CITY OF LUBBOCK, the transferee may abrogate the conditions set forth in the terms,
reservations, and restrictions pertinent thereto in (c) by payment of an amount as determined by the CITY OF
LUBBOCK.
(d) THE TRANSFEREE AGREES TO THE FOLLOW ING CONDITIONS, APPLICABLE TO ALL ITEMS OF PROPERTY
LISTED HEREON:
(1) The property acquired by the transferee is on an "as is , where is" basis, without warranty of any kind, and the CITY
OF LUBBOCK, its agencies or assigns, and employees thereof will be held harmless from any or all debts, liabilities,
judgments, costs , demands, suits, actions, or claims of any nature arising from or incident to the transfer of the
property, its use, or final disposition.
(2) Where a transferee carries insurance against damages to or loss of property due to fire or other hazards and where
loss of or damage lo transferred property with unexpired terms, conditions, reservations or restrictions occurs, the
CITY OF LUBBOCK, as the case may be, will be entitled to reimbursement from the transferee out of the insurance
proceeds, of an amount equal to the unamortized portion of the fair market value of the damaged or destroyed
transferred items .
DESCRIPTION OF TRANSFERRED PROPERTY
100 MIL BLACK POLY LINER APPROXIMATELY 20FT X 60 FT TO BE USED AS POND LINER
WINDY HILLS THERAPY
NAME OF ORGANIZATION (TRANSFEREE)
~~~aZZ?<!
DATE TITLE
MAIL COMPLETED FORMS TO: CITY OF LUBBOCK PURCHASING MANAGER, BOX 2000, LUBBOCK, TX 79457.
PUR-049 (Revised 5/17/00)
DEFINITIONS
APPROVED -RecogniHon and approval by Iha State department of education, State department of heallh, or other appropriate authority where
no recognized accrediting board, association. or other aulhority exists for the purpose of making an accreditation. For an educational institution
or an educational program, approval must relate to academic or instructional standards established by lhe appropriate aulhority. An educational
Institution or program may be considered approved If its instruction and credits therefore are accepted by lhree accredited or State-approved
institutions. or if ii meets the academic or Instructional standards prescribed for public schools In lhe State; i .e., the organizational entity or
program is devoted primarily to approved academic, vocational (Including technical or occupational), or professional study and instruction, which
operates primarily for educational purposes on a full-time base for a minimum school year as prescribed by the State and employs a full-time
staff of qualified instructors. For a non-profit heallh Institution or program, approval must relate to the medical requirements and standards for
lhe professional and technical services of lhe Institution established by the appropriate aulhority. A heallh institution or program may be
considered as approved when a State body having authority under law to establish standards and requirements for public heallh institutions
renders approval thereto whelher by accreditation procedures or by licensing or such olher melhod prescribed by State law. In lhe absence of
an official State approving aulhority for non-profit heallh Institution or program or educational Institution program, the awarding of research
grants to lhe Institution or organization by a recognized authority such as the National Institute of Heallh, the National Institute of Education, or
by the similar national advisory council or organization may constitute approval of lhis Institution or program provided all other criteria are met.
ACCREDITED -Approved by a recognized accrediting board or association, at a regional, State or national level such as a State board of
education or health ; the American Hospital Association; a regional or national accrediting association for universities, colleges, or secondary
schools; or another recognized accrediting association .
ADULT DAY CARE - A program of services provided under health leadership in an ambulatory care setting for adults who do not require 24 hour
Institutional care and yet, due to physical and/or mental impairment, are not capable of full-tima independent living. Participants In the day care
program are referred to the program by their attending physician or by some other appropriate source such as an institutional discharge planning
program, a welfare agency, etc . The essential elements of a day care program are directed toward meeting the heallh maintenance and
restorative needs of participants . However, there are socialization elements in the program which, by overcoming the Isolation so often
associated with illness In the aged and disabled, are considered vital for the purpose offostering and maintaining the maximum possible state of
health and well-being.
CHILD CARE CENTER -A nonprofit facility where educational, social, health, and nulritional services are provided to children through age 14
or as prescribed by State law, and which is approved or licensed by the State or other appropriate authority as a child day care center or child
care center.
CIVIC ORGANIZATION - A formal association of local citizens that works to further its concept of the public Interest.
~ -An approved nonprofit facility organized and operated for the primary purpose of providing outpatient public health services, including
customary related services such as laboratories and treatment rooms.
~ -An approved or accredited nonprofit Institution of higher learning offering organized study courses and credits leading to a
baccalaureate or higher degree.
ECONOMIC DEVELOPMENT - A program(s) carried out or promoted by a civic or non-profit organization for publlc purposes which involves,
direcUy or lndirectiy, efforts to Improve the opportunities of a given political area for the successful establishment or expansion of induslrial,
commercial, or agricultural plants or facilities and which otherwise assists In the creation of long term employment opportunities in the area or
primarily benefits the unemployed or those wllh low incomes.
EDUCATIONAL INSTITUTION -An approved, accredited, or licensed nonprofit institution, facility, entity, or organization conducting educational
programs Including research for any such programs, such as a child care center. school, college, university, school for the mentally retarded,
school for the physically handicapped, or an educational radio or television station .
EDUCATIONAL TELEYISION STATION -A television station licensed by the Federal Communications Commission and operated exclusively
for noncommercial educational purposes and which Is nonprofit and tax-exempt under section 501 of the Internal Revenue Code of 1954.
HEALTH CENTER -An approved nonprofit faclllty utilized by a health unit for the provision of public health services, Including related facilities
such as diagnostic and laboratory facilities and clinics.
HOMELESS INDIYIPUAL -An Individual who lacks a fixed, regular and adequate nighttime residence or who has a primary nighttime residence
that is: ( 1 ) a supervised publicly or privately operated shelter designed to provide temporary living accommodations (Including welfare hotels.
congregate shelters, and transitional housing for the mentally Ill); (2) an institution that provides a temporary residence for individuals Intended to
be Institutionalized; or (3) a private place not designed for, or ordinarily used as, a regular sleeping accommodation for human beings. For
purposes of this regulation, the term does not Include any Individual Imprisoned or otherwise detained pursuant to an Act of Congress or a State
Law.
l:IQSf[[Al. -An approved or accredited nonprofit Institution providing public health services primarily for inpatient medical or surgical care of the
sick and Injured, Including related facilities such as laboratories outpatient department, training fsclllties, and staff offices .
l.IJIBABY -A nonprofit faclllty providing library services free to all residents of the City of Lubbock.
LICENSED -Recognition and approval by the appropriate State or local authority approving Institutions or programs In specialized areas.
Licensing generally relates to established minimum public standards of safety, sanitation, staffing, and equipment as they related to the
construction, maintenance, and operation of a health or educational facility, rather than to the academic, Instructional, or educational or public
heallh programs such as occupational training, physical or mental health rehabilitation services, or nursing care. licenses frequently must be
renewed at periodic Intervals .
MEDICAL INSTITUTION -An approved, accredited, or licensed nonprofit Institution, facility, entity, or organization the primary function of which
Is the furnishing of public health and medical services to the public at large or promoting public health through the conduct or research for any
such purposes, experiments, training, or demonstrations related to cause, prevention, and melhods of diagnosis and treatment of diseases and
Injuries. The term includes but Is not limited to hospitals, clinics, alcoholic and drug abuse treatment centers , public health or treatment centers,
research and health centers, gerialric centers, laboratories, medical schools, dental schools, nursing schools, and similar institutions . The tenn
does not Include institutions primarily engaged in domiciliary care although a separate medical facility within such a domiciliary institution may
qualify as a "medical institution".
~ -A private nonprofit Institution which Is organized on a permanent basis essentially for educational or esthetic purposes and which,
using a professional staff, owns or uses tangible objects, whether animate or Inanimate; cares for these objects; and exhibits them to the public
on a regular basis either free or at a nominal charge. As used In the Transfer Program, the term "museum" Includes. but is not limited to, the
following institutions if they satisfy all other provisions of FPMR 101-44.207: aquariums and zoological park ; botanical gardens and arboretums;
museums relating to art, history, natural history, science, and technology; and planetariums. For the purposes of this program. an institution
uses a professional staff if it employs full time at least on qualified staff member who devotes his or her time primarily to the acquisition, care, or
public exhibition of objects owned or used by the institution. This definition of museum does not Include any Institution which exhibits object to
the public if they display or use of the objects Is only Incidental to the primary function of the institution . For example. an Institution which is
engaged primarily in the sale of antiques, objects d'art , or other artifacts and which incidentally provides displays to the public of animate or
inanimate object, either free or at a nominal charge, does not qualify as a museum.
NONPROFIT TAX-EXEMPT ACTIVITY -An Institution or organization, no part of the net earnings of which Inures or may lawfully Insure to the
benefit of any private shareholder or individual, and which has been held to be tax-exempt under the provisions of the Internal Revenue Code.
PROGRAM FOR OLDER INDIYIDUALS -Any nonprofit, tax-exempt activity which receives funds appropriate for programs for older individuals
under the Older Americans Act of 1965 or the Social Security Act, or under the Economic Opportunity Act of 1964 and the Community Services
Block Grant Act.
PRoVIDER OF ASSISTANCE TO HOMELESS INDIVIDUALS • A nonprofit, tax-exempt Institution or organization that operates a program
which provides assistance such as food , shelter, or other services to homeless Individuals, as defined above. Property acquired through the
transfer program by such institutions or organizations must be used exclusively in their program(s) for providing assistance to homeless
Individuals .
HEALTH INSTITUTION -An approved, accredited, or licenses nonprofit institution, facility, entity, or organization conducting a public health
program or program such as hospital, clinic, health center, or medical Institution, including research for any such program, the services of which
are available to the public at large.
SCHOOL lexcept schools for !he mentally retarded and schools for the Physically handjcaopedl - A nonprofit approved or accredited
organizational entity devoted primarily to approved academic, vocational, or professional study and instruction which operates primarily for
educational purposes on a full-time basis for minimum school year and employs a full-time staff of qualified Instructors.
SCHOOL FOR THE MENTALLY RETARDED - A facility or institution operated primarily lo provide specialized Instruction to students of limited
mental capacity. It must be nonprofit and must operate on a full-time basis for the equivalent of a minimum school year prescr1bed for public
school instruction of the mentally retarded , have staff or qualified instructors, and demonstrate that the facility meets the health and safety
standards of the State or local governmental body.
SCHOOL FOR THE PHYSICALLY HANDICAPPED - A school organized primarily to provide specialized instruction to students whose physical
handicaps necessitate Individuals or group Instruction . The schools must be nonprofit and operate on a full-time basis for the equivalent of a
minimum school year prescribed for public school Instruction for the physically handicapped. have a staff of qualified Instructors, and
demonstrate that the facility meets the health and safety standards of the State or local governmental body.
UNIYERSITY - A nonprofit approved or accredited institution for instruction and study In the higher branches of learning and empowered to
confer degrees in special departments or colleges.
Pur-048
TNTERNAL REVENUE SERVICE .
P-. 0. BOX 2508
CINCINNATI, Off 45201
Date: Z ......
0 ~:~,.·
WINDY HILLS THERAPY~
C/O CHRISTINE CAUDLE
6921 ARMADILLO RD
LUBBOCK, TX 79407
)ear Applicant :
INC
DEPARTMENT OF THE TREASURY
Bmploye-r Identification Ntlmber:
75-2807287
DU}:
17053146013020
Canta-et P~n:
MARK BRECKNER ID# 95217
Contact Telephone NUmber:
(87-7) 829-5500
Aeceunting Period Endil;'.lg-:·
December 31
Form 990 Required:
Yes--
Addendum Applies:
No-
Based on information supplied, and assuming your operations will be as
rtated in your application for recognition of exemption,. wa. have determined _
rou are exempt from fecter~l income tax under section 501 (a) of the Internal
~evenue Code as an organization. described-in-sec~ien S:e-1.{c)· (~).
We have further determined that you are not a private fpundation.wit~in
.he meani~ o-f section-50.9-{"a:)-of-the Code, l5ecause you are an organization
lescribed in section 509 (a) {2) •
If your sources-of support, or your purposes, character, or method of
peration change, please let us know so we can con~ider the effect. of the
hange on your exempt status-and foundation -status. In the case of an amend-
ent to your organizational document or bylaws, please send us a copy of the
mended document-or byl~. · Also, you shouTd inform us of all changes in your
ame or address.
As of January 1, 1~~4, you are liable for taxes under the Fed~ral
nsurance Contributions Act (social security taxes} on remll.11.eration of $100
r more you pay to each of-your--emproyees dUring a ·calendar· year. You a:re
;,t liable for the tax imposed under the Federal Unemp.lo.yment, ·Tax Act (PUT~).
Since you are not a private foundation, you are not subj~t. tothe exc:i,.se
u:es under Chapter-4Z of the C-ode. However, i1: you are involved in an excess
:mefi.t.. transaction, that transaction might be s:ubiect to the excise-taxes. of_ __
!Ction 495-S-. Additionally, you are not automatically exef!tPt from other
!deral excise taxes. If you have any questions.about excis~, empl.oyment,. or
;her fede-ra-1 taxes-, please contact your key -distri"ct office.
Granters and contributors may-rely on t-liis determination unless the .
tternal Revenue Service publishes notice to the contrary. However, if :rou
>Se-.your section 50-9-fa}-(2 }-status-; a-granter or contri:Outor may not rery·
L this detennination if he or she was in part responsible ··for, or was aware
', the. act or :failure-to act, or the-substantiar or material change on the
~ter 9-47 (00/CG)
2_ 0 a L\ -\LCY2Jo 8
-2-
WIMDY HILLS THERAPY, !NC
part o-f the organization that resulted in your loss of such status; or if he or
she acquired knowledge that the Internal Revenue Service had _ _gi.ven notica t~at
you would no longer be-classified as a section 509 (a) (2) organization. ·
Donors may deduct contribueions to you as provided in section 170 of the
Code ~ Be~estS-,. legacies.. devises 1 trax;sferr? L or g_i f ts ~o. you. or. for you.r -"1se
are deductible-for federal escace and gi~ tax purposes if they meet the ·
applicable provisions. of· Code sections 2055. 2106 L and 2si2. ·
Contribution deducti.ons are allowable t...o donors onl.y t.cl the-extent t:pat
their esntributions a-re-gifts-, wi.tlr no consiaeration rec~ived. Ti:cR.et pur-
chases.~ si~ pa.~s ~ conjunct~on. ~_ith f1mdrai~in9 e.veuts 1?¥ r;iot
necessarJ.1¥ ql-J-a-1.ify as-dedUct.:r:bre contributions, depending on the circum-
stances. See Revenue Ruling 67-246, published in CUmulative 9ulletin. 4967-2,
:m. page. 10.4-r whieh sees-forth-guide-lirre-s regarding the de. ductibility, as chari-
:able-contributions, of payments made by taxpayers for admis~ion to or o.tl,ler
;iarticipat ton-in-. fnndraai-ng-aet-iftt-ies-tor ehar:i-ty-. -
In the.. ·heading . of this leeter we--· have-· indicated whether fOU must file Form
J90, Return of Or~anization Exempt From Income Tax. If Yes 1~ indicated,-~ou
tre required.: to-· file Fa~ 99-0-en-1-y-if your ·gxoss · ~ece-ipts ·each year are ~
torma.lly more than $25,000 . However, if ~~u receive a Form 990 package in the
iail,. pl_ease file-the return-even if rou no.t:-:.cexeeed· l:be-gross receipts test.
:f you are not required to file, simp y attach-the label pJ:."ovided, check the
'°x in the heading t.Q. indicate that your annual · gross ri!ceipts are normally :2s,ooo or less, and sign the return.
If a return is required, ie must be filed ·by the-15th day of the fifth
.onth after the end .of your annual accounting Qeriod. A penalt.y of ~20 a <jay
s cha-rged when a-return is filed late, wiless there-is reasonable cause ·~or
he delay. However, the maximum penalty charged cannot exceed. $1.1l,.OOO or
percent of your gx:oss rec-e-i~ts-for -tlle-·year, whichever-is less -. For
rganizations with gross receipts exceeding $1,000,000 in any year.,. the pena:l,ty
s-$100 per day per return, mrless there is reasonable cause for the d .. elay.
~e maximum penalty for an organization with gross receip~s exceeding
l, 000-, ooo shall not exceed $5:0-1 .0-0:0-. -This penalty may. also be charged if a
a-turn is not complete, so be sure your return is complete... before you file: it.
You are required to make your annual information ret\µ:Il.,.. Form g.g.o or
>rm ~9-0--BZ, available for public inspection for three years after the later
E the. due date of the -return .. or the date the return. is filed.. You. are also
~ired to-make available for" public ins:{>ection your exemption application,
ty _supporting documents, and your-exempt·ion letter~ Copies C)f_ these
>euments-are also-required t'o-be provided to ~b individual upon written or in
~rson.request without charqe othe-r than reaso le ·fees ·fqr copying and
>Stage. You may fulfill th±errequiremene by placing these documents on the
Lternet. Penalties-may be imposed for failure to comply with these .
:quirements. Additional in-formation-is availaf>Te -in Publication 557, ·
.x-Exempt Status· for Your organization, or you may call our toll f~ee ·
.mber shown above.
Letter 947 {DO/CG)
'
028585
EXECUTIVE .COUNCIL OF PHYSICAL THERAPY AND OCCUPATIONAL 1HERAPY EXAMINDS
7u.u &.M4 -1 tJee•rpt1tifNl4t 7~ S«•l#tlr4-
333 Guadalupe Sui!e 2-510 Austin , Texas 78701-3942
. "
This_ Renew~I Certificate MUST be displayed with the Reg'!lar license
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