Agenda Packet

1 1. NEW BUSINESS
Presentation from Ocean
Presented
by:
City Sister City
Committee
Don Pellicano, President
12. REPORTS AND RECOMMENDATIONS FROM THE DEPARTMENT OF
PLANNING AND COMMUNITY DEVELOPMENT
13. APPOINTMENTS TO BOARDS, COMMISSIONS AND OTHER CITY
ORGANIZATIONS
14. ITEMS REFERRED TO AND PRESENTATIONS FROM THE CITY SOLICITOR
Resolution
Establishing
Business License Fees
15. ITEMS REFERRED TO AND PRESENTATIONS FROM THE CITY MANAGER
A. Recommendation of Bid Award for Bus Barn
Containers and
B.
Recycling
Repairs, 90
and 300 Gallon Waste
Containers
Upcoming Bid Opening Interior Painting at Fire Headquarters, Fiesta Park
Concrete Package and Fiesta Park Masonry Package
C. Recommendation of Additions to
Springfest
and Sunfest Beer Truck Rotation
16. COMMENTS FROM CITIZENS
17. COMMENTS FROM THE MAYOR AND CITY COUNCIL
18. UPCOMING CLOSED SESSION SCHEDULE
2:
00
Tuesday, February-27;2007 - ~
p-IJegal Matters
m-
P2
-
23. WHAT IS YOUR RAIN POLICY?
nr~
j~
ncellatinn e
liven by RPM Friday. March
1 ~i Nn rain date
I
24. WHAT PROVISIONS WILL BE MADE FOR COLLECTION AND DISPOSING
OF SOLID WASTES, INCLUDING TRASH, GARBAGE AND RECYCLABLES?
Trash at festival grounds is bagged & picked
up
by City
25. WHAT PROVISIONS WILL BE MADE FOR PARTICIPANT "COMFORT"
TOILETS, HAND WASHING, ETC.)?
f'
h
T„nrnvirlPC 1 ~
to 1
pnt facilitiPCat
d~
nrt-n-
chnppin~
cPnter i~
26.
DESCRIBE CONCESSIONS/ SALE
ITEMS REQUESTED: Irish Club
Decatur Band lub wtll
will sellin food,
be selim~
souvenirs. clothing &
beverages. Stephen
so~
druiks. I~
27.DESCRIBE ALL
SPECIFIC
PRODUCT SAMPLING
REQUESTED: (
SIZESQUANTI
& TIES):
N/ A 28.
WILL REVENUE BE GENERATED
FEES,YesCONCESSIONS, SPONSORSHII' S
FROM PARTICIPANT
OTHER SOURCE? IF
OR ANY
SO,WHOM WILL THE PROCEEDS BENEFIT? Proceeds
to charity 29.
DESCRIBEEVENT
PRIZES/ AWARDS: Trophies are awarded for dif erent categories of participation
in
of
parade Page 4
23. WHAT IS YOUR RAIN POLICY?
Rain date May 30
24. WHAT PROVISIONS WIT,L BE MADE FOR COLLECTION AND DISPOSING
OF SOLID
WASTES, INCLUDING TRASH, GARBAGE AND RECYCLABLES?
Use of trash
cans on
boardwalk
25. WHAT PROVISIONS WILL BE MADE FOR PARTICIPANT "COMFORT"
TOILETS, HAND WASHING, ETC.)?
WP ~
xriil have ~
z~
atar i~
ioe
26. DESCRIBE CONCESSIONS/SALE ITEMS REQUESTED:
N/A
I~
27. DESCRIBE ALL PRODUCT SAMPLING
REQUESTED: (SPECIFIC SIZES &
QUANTITIES):N/A
1
i _ _ ._ _ _________.
28. WILL REVENUE BE GENERATED FROM PARTICIPANT
FEES,
CONCESSIONS, SPONSORSHIPS
Yes
OR ANY OTHER SOURCE? IF
WILL THE PROCEEDS BENEFIT?OC Christian School
29. DESCRIBE EVENT PRIZES/AWARDS: Gift certificates to
area
SO, WHOM
businesses
Pa6e 4 of 8
P27
23. WHAT IS YOUR RAIN POLICY? Mav cancel parade, participating
Qrouus to
make
Final dP.('
1Cinn
24. WHAT PROVISIONS WILL BE MADE FOR COLLECTION AND
DISPOSING
OF SOLID
WASTES, INCLUDING TRASH, GARBAGE
AND RECYCLABLES? '
N!A
25. WHAT PROVISIONS WILL BE MADE FOR PARTICIPANT "COMFORT" '
TOILETS,HAND WASHING,ETC.)?N!A
26. DESCRIBE CONCESSIONS/SALE ITEMS REQUESTED: N/A
27. DESCRIBE ALL PRODUCT SAMPLING
QUANTITIES): N/A
REQUESTED: (SPECIFIC SIZES &
,
FEET
28. WILL REVENUE BE GENERATED FROM PARTICIPANT
S,
CONCESSIONS, SPONSORSHIPS OR ANY OTHER SOURCE? IF SO, WHOM
WILL THE PROCEEDS BENEFIT? No '
29. DESCRIBE EVENT PRIZES/AWARDS:
Trophies awarded on that evening to F~'
oups at Convention Center '
Page
P37 '
4 of 8
Kathleen,
Attached is the slide presentation for the Council.
The purpose of this presentation is to give the Council information regarding one
of the programsthat Ocean City sponsors. The Sister Cities Program began in
1956 when President Eisenhower launched a program on citizen diplomacy to
create a free and peaceful world. look at the world today and you can see we
need it even more. The Sister City movement began in 1973.
City signed the Articles of Incorporation of Ocean City Sister City
Committee, Inc. May S, 1997. We have been the guests of Finale Ligure in 2001
and 2005. They have been our guest in 2004. Wehave extended them an
Ocean
invitation to visit
us
this year. Visits
are
usually
in
September.
largely self sufficient thanks to a beer truck periodica!(y at ,
having a luncheon fundraiser at Carrabbas Italian Restaurant in
April. City help is most appreciated when our guests from Finale Ligure are
visiting Ocean City. '
Our
organization
Sunfest. We
is
are
presentation tonight is to put a "face"by seeing their locale which was '
selected as a sister city because they too depend on summer visitors who enjoy
Our slide
the
ocean
We
appreciate the Mayor's interest
and
family
activities.
in
suggesting that
Don PeHicano, President '
Ocean City Sister City Committee, Inc.
P45 ,
i
we
make this presentation.
r
13)Bowling alley (each alley) ......................
30.00
14)Bus terminal .................................
Convention
center
344.00 '
shuttle bus service ...........
57.00
15)Cable television ..............................
228.00 ~
16)Candy manufacturing:
Where any portion of the manufactured candy is sold
retail off the premises where manufactured ................
a.
be sold
at
b. Where all of the
candy
is sold at retail
on
the
intended
or
to '
401.00
where '
premises
manufactured ...............................................
114.00
17)Carwash: ,
Selfserve carwash (per
00 b.
Mechanical carwash ( per
bay)57.
...............
a.
Charter
00 18)
,
00
boat, head
boat
bay)228.
..............
or
sightseeing
boat57.
........
19)
Check cashing
services114.
........................
00 2
' 0)Child
care:
00
Family day
a.
Day
care
b.
care57.
........................
center114.
........................
Circus or
00 21)
'
carnival; provided, however, that no license shall be
15228.
.....................
and September
issued hereunder between June 15
onsessions or seasonal
00C-'
amusements- notrinaxcades
and unde~
.
roof ( per
pennanent___
gameor
amusement) . 171.
. . . . . . . . . . . . 00
.... 2
,
3)
facility ..............................
114.00
supervised by an 'aesthetician,
performed
by
State
Dayspa
a.Provided that
the
facility
is managed
or
licensed by the State
of Maryland; and b.
Provided that any
pract
'
i
t
i
o
ner,
licensed
by
massage
the
deep
massage
is
only to
be
a
of Maryland
24)
Detective
114.00 '25)
Docks or
agencies ..................
for
wharves
public use:a.Docks, wharves
of
andsecurity
or
boat
basins
for
public
use with slips
r~
r
REGULAR SESSION -MAYOR AND CITY COUNCIL
TUESDAY-FEBRUARY 20,2007
15. t~
t CMS REFERRED TO AND PRESENTATION FROM
CITY MANAGER
C. Recommendation of Additions to
Springfest
t tt~:
and Sunfest
Beer Truck Rotation
G
P68
-
~~
MEMORANDUM
TO: Mayor and
City
Council
DATE:
FROM: Kathleen Mathias, Assistant to
City Manager
February 16, 2007
SUBJECT:
Springfest
and
Sunfest Beer Truck and
Caroline Street Pad Additions
I have received
the rotation
a
request from the following nonprofit
for
organizations to be added to
Springfest and Sunfest Beer Trucks. These have been forwarded
is a schedule for the new organizations added and
for his review.Attached
to Guy
revised
policy with the
additions.
1.
Ladies
George
2.
Ocean City
Additionally, the Ocean
Inc.
this
mtormatlon.
Enclosures
Philoptochos Society of Saint
Lions Charities,
City Lions Charities would like to be added to the rotation
for the Caroline Street Pad.Enclosed for your information is a copy of that schedule
and policy as well.Please feel free to contact me if you have any questions regarding
H:\
word\
additions 2007, doc P69M
Beertruck
n
1'
j
LADIES 1PHILOPTOCHOS SOCIETY OF SAINT GEORGE
8805 Coastal Highway
Ocean
Tel:
City, MD
21842
410- 5240990
Fax:410- 524-
6772
September 19,
2006 Ms.Kathy Mathias
Town of
Ocean City City Hall 3rd
St.
and Baltimore Ave.
Ocean City, MD
21842
Ms.
Masthias,
After we submitted on September 1,2006 a petition for
Greek Orthodox Church Philoptochos Society to be added to the Town of
Ocean City list for nonprofit organizations to participate in the Springfest and
for Sunfest events,you requested a proof that we are a nonprofit organization. Our
organization works under the umbrella of the National
Greek Orthodox Ladies Philoptochos Society,
which
is
an
organization
affiliated with
Inc.,
Dear
our St.
George
the
Orthodox
Greek
Archdiocese.
Accordingly, we submit a relevant document issued
by
the
Internal
RevenueService.
Sincerely,
Christina Kaouris
President
Enc.
CC: V.Rev. Vasilios
Penteridis, Archimandrite
Parish Priest, St. George Greek Orthodox Church
P70
Sep
I5
06
09:
44p
NRTIOIYRL
PHILOP70CHDS
212-
861-1956
me~
vi
t the Treasury eta:
2 tnterna! :
p.
RevenueService ist~
ict
DirectorDepar~
-- --------____--
May
I5, 1978 GYeek
toad
Forth ~^s0 ~"~'~
e.
a~
Orthodox ArchdiQC. of
South Acnrxica and it:saffilisied ~• Daveagart
aad Znstituticaa~
York,
Churches
10East
lumt~
r:
G-•~~--~
1079
79th Street ( 212) 261+ii ~
Nest York i0t-21
~
cNew
i
Gentlm :
Refznce
is
your
to ;,~~
ur request fox' verification of the tai: exempt status of
organi; aa. are
tion.
We
unable
to
furnfsh
letter
ued toyour
that eras is:.
made
you
with a ropy
that exemption was
granted
of
the original
detertninatioa or ruling
our retards indicate
shown below. A determination
arganization. However,
as
tuLing letter iss+
aed toan organization gxantiag exemption under
the Internal Revenue Code of 1954 or under a prior or subsequent Revenue
Act remai+zs ineffec t until exempt status has been terminated, revoked
yr modified. Our records
or
indicate that
there
has
been no
change
in
your
organization s
exempt status.
Sincerely yours,
District
Director
1.+
t"
1Jk/+
i
b'~
~
k+~
dllE~
l4.
Nameof
ll~
f
4
br~
Ortibodo~r Archdioceseof North acid South America GREEK ORTHODOX
LADIES PHILOPTOCHOS ShCIETY, INC.ST.
'
GEORGE
Organization, Gteek
GREEK
Exemption
ORTHODOX CHURCH 880a COASTAL HIGHWAY, OCEAN CITY, MD21842 Date of
Letter:
1942
Octaber~25,
pursuant t:
o
section. Foundation Classification (
1954ode
(;
If Applicable):Public
Exemption
Granted
section 501 (c)
3)
or
Foundation
P71
predecessor
Code
under Sections 170(
b)(
l)(
l)
5O9{
a)(
a
nd
a)P.
O.
0ox3200, New York:,N.
Y.100083M91
(,
its
Ocean
City Lions Charities,Inc.
P.
O.Boz 238
Ocean
City,Md.21843
23 October 2006
Town of Ocean
City
301 Baltimore Ave.
Ocean
City,MD
21842
Attn:Ms. Kathy Mathias
Dear Ms.Mathias,
I am contacting you on behalf of Ocean City Lions Charities, Inc. Several years ago, the '
Ocean City Lions Club formed this separate 3
3698991,
501(C)corporation, Fed ID # 38-
whose initial
" US Forces Overseas
an ongoing project which is referred to as The
Through
project,
we
Assistance Program U
( SFOCAP). " this
sent50,
$
have successfully 000.
00 in Gift Cazds and collected and sent over 6700 items of clothing to the wounded
and
recovering military men and women in Landstuhl Regional Medical Center,Landstuhl, Germany.
All donations to Ocean City Lions Charities, Inc. are 100%
Tax Deductible. Although USFOCAP
is not
, the only focus of this corporation, it is the one that has appeared in local papers
most
focus was
Casualty
recently and therefore may be familiar to
you. We are respectfully requesting that Ocean City Lions Charities, Inc. be placed on the
list 'of Ocean City civic associations eligible for assignment to the Springfest and Sunfest Beer
Qline St.
Boardwalk Pad.Having theopportunity_
d~
TruckSchedule~
o~
itth~
l
a
a
s8gnmellt~
so~
.~
to raise
___
__
through_
funds
these major
are able
to
Ocean
City
venues
would
greatly increase the
amounts we
give back to those in
need. I wish to thank you
can be of
assistance
for considering our request, and look forward to your reply. If
or provide additional information related to this request, please contact
I
me
at 410)
'
2137597.
Sin-~cerely, '
G~``~
G~
Montgomery
Ed
ecretary ' Ocean
City
Lio Club ~
2
•~
a
205
iJ1.
J~
Uy -_
OAT
INTERNAL
REVENUE
P. O. BOX
CINCINNATI, OH
DEPARTMENT
OF
TREASURY
THE
45201
Employer Identification Number:
3 ~}
JAN
Date:
SERVICE
2508
383698991
DLN:
17053083019044
Person:
OCEAN
PO
31470
CITY
LIONS
CHARITIES
238
BOX
OCEAN
CITY,
MD
21843-
Telephone
'
Contact
ZNC
MICHAEL
LUDWIG
A
0238
ID#
Contact
Number:
829-5500
877}
Accounting
Period
Ending: December
Foundation
31
Status Classification:
1)
509 (
a}
(
Advance
Ruling Period Begins:
24,2004 Advance
February
Ruling
December
Period
Ends:
31,
2008
Addendum
Applies:
Dear
Applicant: Based on information you supplied, and assuming your operations
No '
will be as ~
stated in your application for recognition of exemption, we
of
are exempt from federal income taxunder section 501{ a)
you
have
determined
an
organization
section
describedin
the Internal Revenue ' Code as
Because you
3).
501{c)(
now
making a final
of
the
are
a
determination
Code. However, we
be a publicly
of
your
newly
created
organization,
foundation
we
are
statusunder
section
not
509( a)
expect
to
have determined that you can reasonably
a)(
b)(
1)
supported organization describedin
sections 509( and170(
Accordingly, during an advance ruling period you will be
vi).
A)(
1)(
a private
as
organization, and not
,
treated as a publicly supported
the
on
begins
and
ends
period
ruling
foundation. This advance
ruling
above. within 90 days after the end of your advance
you have
determine
whether
needed
the
information
us
to
send
must '
period,
advance ruling
met the require- ments of the applicable support test during the
organization,
publicly
supported
that
;
you
establish
a
beer.
have
period. If you
organization
a)(
as long
2)
a)(
1)
section 509{ or
509(
we will classi- fy you asa
you
do not
test.
support
r
e
qui
r
e
ment
s
of
If
continue -- -~to meet the
the applicable
period, we
meet the public support requirements during the advance ruling
periods. Also, if we
will classify you as a private foundation for future
you
as
foundation,
we
will
a private foundation
treat
classify you as a private
and
purposes of section 507 ( d)
date
beginning
for
from ' your
dates
shown
you
and contributors may rely on our determination that you are
foundation until 90 days after the end of your advance ruling
private
a
'
us
period. If you send
the required information within the 90 days, grantors
and contributors may continue to rely on the advance determination until we
4940. Grantors
make
CG) ,
Letter
not
1045DO/
(
as
you
2-
OCEAN
a
CITY
LIONS
CHARITIES
determination
final
of
INC
a
notice
will no longer treat
contributors may not
as
If
we
notice.
publish
foundation
your
you
rely
in
the
this
on
Internal
Bulletin
Revenue
atating
that
we
publicly supported organization, grantors and
a
determination after
addition, if you lose your
In
status.
status
date
the
the
publish
we
publicly supported organi-
a
as
or
contributor was responsible for, or was aware of, the
act, that resulted in your loss of such status, that person
failure to act.
may not rely on this determination from the date of the act or
Also, if a grantor or contributor learned that we had given notice that you
zation, and
act
to
classification
removed from
would be
that
grantor
a
failure
or
person may not rely
such knowledge.
on
this
as
publicly supported organization,
a
determination
the
of
as
date
he
then
she
or
acquired
method
change your sources of support, your purposes, character, or
operation, please let us know so we can consider the effect of the change
If
of
you
on
If you amend your organizational
your exempt status and foundation status.
document or bylaws, please send us a copy of the amended document or bylaws.
Also, let us know all changes in your name or address.
of
As
the
each
January 1, 1964, you
Federal
are
liable
Contributions Act
Insurance
on
for
social
amounts
security
of $100
your employees during a calendar year.
under the Federal Unemployment Tax Act ( FUTA).
You
of
imposed
are
or
not
taxes
more
liable
under
you pay
for the
to
tax
that are not private foundations are not subject to the prifoundation excise taxes under Chapter 42 of the Internal Revenue Code.
If
excise taxes.
However, you are not automatically exempt from other federal
federal
or
other
taxes,
please
about excise, employment,
have
Organizations
vats
you
let
us
questions
any
know.
contributions to you as provided in section 170 of the
to you
Code.
Bequests, legacies, devises, transfers, or gifts
if they
or
for your use are deductible for Federal estate and gift tax purposes
of the Code.
meet the applicable provisions of sections 2055, 2106, and 2522
Donors
Internal
may
deduct
Revenue
Donors
may
contributions
deduct
are
contributions
gifts,
with
no
to
you
only
consideration
to
the
extent
received.
that
Ticket
their
purchases
and
icef_~^_
Z ccsjur:ctisn •.-'r0,-~~
uen~
may~
neces.
qualify
g~
s
n
s
arril~~_
ox~
-ni<«
ila~
Y~
ymeitt:, i:
Ruling
as deductible contributions, depending on the circumstances. Revenue
67-246, published in Cumulative Bulletin 1967- 2, on page 104,
for admission to,
gives guidelines regarding when taxpayers may deduct payments
other participation
or
are
charity. You
activities
for
990, Return of Organization Exempt
required to file Form
less.
000 or
$
your gross receipts each year are normally25,
the
attach
simply
in
package
label
Form 990
the mail,
not
From
Tax, if
If
receive
Income
you
fundraising
in,
a
provided, check the box in
the
heading [
o
indicate
that
your
annual
gross
receipts
return. Because you will be treated
and sign the
as a
public charity for return filing purposes during your entire advance
ruling period, you should file Form 994 for each year in your advance ruling
000
$
are normally25,
or
less,
period
CG}
Letter
1045DO/
(
3OCEAN
that
do
CITY
exceed
you
not
LIONS
the $25,
000
the
satisfy
If
CHARITIES
is
return
a
is
a
your
is
return
threshold
test
filed
be
if
in
your sources of support
the heading of this letter
filed
late, unless
there
penalty charged
for
of
even
specified
by the
accounting period.
must
annual
maximum
However, the
delay.
it
required,
end of
the
filing
gublic support
month
after the
charged when
INC
the
15th
A
is
cannot
year, whichever
day
of
penalty
the
reasonable
less.
a
day
for
cause
exceed $10,
000
is
fifth
of $
20
or
percent
your gross receipts
1,
000, in any year, the penalty
organizations with gross receipts exceeding $000
is $
100 per day per return, unless there is reasonable cause for the delay.
The maximum penalty for an organization with gross receipts exceeding
000. This penalty may also be charged if a
1,
000
000, shall not exceed $50,
return is not complete.
So, please be sure your return is complete before you
5
file
For
it.
to file federal income tax returns unless you are
business income under section 511 of the Code
unrelated
subject
If you are subject to this 't ax, you must file an income tax return on Form
Return. In this letter we
990- T,
Exempt Organization Business Zncome Tax
You
are
to
unre- lated
Code.
or
the
tax
are
You
of
whether
or
trade
business
required
the
due
date
any of your present or proposed
as defined in section 513 of the
to
EZ,
990-
Form
later
on
determining
not
are
required
not
the
make
your
annual
available for
of
the
return
or
the
public
information
activities
return, Form
are
990
for three years after
is filed. You
the return
inspection
date
available for public inspection your
are
your
exemption letter. Copies
exemption application, any supporting documents, and
be
to
also
required
these
documents
any individual upon
provided
of
to
are
than reasonable fees for
other
without
charge
person
request
or in
documents
and postage. You may fulfill this requirement by placing these
copying
the Internet. Penalties may be imposed for failure to comply
on
also
required
to
make
written
these requirements. Additional information is available in
with
or you may call
Publication 557, Tax- Exempt Status for Your Organization,
our
toll
You need an employer identification number even if you
an employer identification number was not entered on
If
employees.
Please use
you of it.
your application, we will assign a number to you and advise
ip~~~
P~
ZA
a±
E.
Y}
I1~
with
L
e
e_~
~
rnrrr~
inall
a~
~"
number on 11 retl3T1S-~'filo
shown
number
have
that
free
above.
no
1
Service. This determination is based on evidence that your funds are
the Code. To assure
3)
of
501(c)(
dedicated to the purposes listed insection
to show that funds are spent only
records
keep
should
exemption,
you
your continued
those purposes. If you distribute funds to other organizations, your
for
In cases
3).
501( c)(
records should show whether they are exempt undersection
you
3),
exempt
not
reci
p
i
e
nt
organization
501(
undersection
c)(
is
where the
must have evidence that the funds will remain dedicated to the required purposes
Revenue
and
that
those
the
recipient
purposes. If
will
use
you
distribute
the
funds
for
funds
to
individuals,
you
should
case
DO/
keep
histories
Letter1045 (
4-
OCEAN
CITY
CHARITIES
LIONS
showing the recipients'
names,
tion, and relationship ( if
funds
to
you,
that
so
INC
you
addresses, purposes of awards, manner of selecto members, officers, trustees or donors of
any}
page
306.)
If
we
applies, the
this
said
addendum
letter. Because
cempt status
e~
records. If
you
name and
telephone
permanent
the
in
enclosed
heading
this
letter
foundation
could
this
part
you
letter
that
addendum
ar_
of
help
status,
Revenue
individuals. ( Revenue Ruling
to
of
integral
is an
and
request by the Internal
substantiate upon
can
Service any and all distributions you made
56-304,C. B.
1956- 2,
us
resolve
have any questions, please contact
number are shown in the heading of
this
letter.
Sincerely
G.
yours,
any
keep it in
should
Lois
the
questions aboutyour
your
person
whose
L rner Director,
Exempt Organizations Rulings
andAgreements
Enclosure( s):
Form
1045 (
872-
CLetter
Charitable Contributions -
also note whether the dome
Substantiation
and Disclosure Requirements
oz
so
resah in dcr~ alof deductions to dcaors and rho imposinon
may
charities.
of
quid pro
them
penalti.-
This
Charity.lfthc
signed into law by the President oa Augts lU,2993, con-tains
significant provisiotu affecting taxexempt charitable
orga,.
izations descibed in section 501 (c)(
3)of the Internal Revenue
Code. These provisions include: I)
( new substantiation requirements far
donors,.and {2)new public disclosure requirements for ; haritics (with
potential penalties for failing to comply).Additionally, charities should
note that donors could be penalized by loss of the deduction if they fail
order
bring
to
the
new
a new law
is
to
requiring charities
irac
is addressed in the next section regarding
consist
entirelyof intangible
tax law
changes
an appraisal
with
summary
the return claiming the
on
mayeither
259 or more
statements fur cacti contri- bution of
tvpayer, rn• furnish periodic statements substantiating eontributioits
provide sepazatc
from a
or mote. Separate
of S25G
Requirements
is authorized tc cstabGsh
anti-
abuse rules to
the substantiation requirement by
checks on the soma date. If
or more un-
donations aze
paychecx
making
a cancelled chxk to
substantiate
made
is
tatimowingly
clear; rvt}
through
a cash contribution of
donor
is tiled after the due
Host hwe been
contribbuvon
obtained by
the due
daze
Code,
i:
oi:"
1RS on
behalf
of donors.
The
legislation prcvtdes that
both
substantiation
will t
~
be required if,
ir.a:ccrdancc
with regtrlauoas
requirement
e written.substantiation. fitpresent,
S the information requiredtr be provided in t':
IP.
there are no regulations esta~lishing procedures for directrepor*.
ing
by charities
tothe IRS
of
charitable
con- mburions made in
a
charitable
written
aclmowledgcment. For
tray
ze include the
number. It must, hcwevc:,provide
the amount
note Ute
of
the.
deductible
aznount
of
donor'
s
social security ortax identification
sufn- cient itafotmation
contribu- tion.The
any
make a
a
wrinen
disclosure sta:
payment,
organiza- tion
requirements with the same writtec document, ar.
emen?
satisfi~ the section 6i 15 written disclosure stn;
in
a
timely
miser
because
of the penalties
involved. A
In this ex-ample, $
5100 in consideration for a concert vckai valued az 40.$
Because the 3anor' spayment ( quid pro quo
60 would be deductib} e.
butioa)exceeds $ 75,the disclosure statement mu;~be
conn- rfur-nished, even though the deductible amount does not exceed $
example, leturs, postcards or computerbe accept-able. The acknowledgement does
nor have
of 15 of the Internal Rev-enue
pro quo contribbution is a payment made partly as a ronttibu: ionand
for goods cr sert: cesprovided to the donor by the charity. Aa example
h;
donor a chaz- iry'
of a quid pro quo contribution is whcrc' gives
prescribed format
generated far:as
section
partly
Consequently, charities and donors should be prepared to pmvide/ obtain
butions of 5250 ormare.
described substantiation.for 1994 contr~-
for the
new
orgartizatior. must provide
quid
1994.
the
Thee is no
n;
must be careful to
Secretary, the charity reports directly to the
prescribedby die
a donor
statcmeat
qwd pro quo convibution,"
described as a "
iz excess of 375. This rcqutrcment is separate from the airitten
substantiation recuired for deductibiliq~ purposes as discussed above.
While, in certain circumstances, an organizzuon n:
aybe able to met?
irCì:
wto
I"
cy i...
ua~.t.
i~
x.
w
u
~
~Tis̀m thech
rxcrd orreport
rty~
to :he
undo:
Charity of P.eceaptcf Ouid
1994, undo
January 1,
er extended due
do-
informaton
written substantiation to
was made. If the return
obtaining this substantiation lies with the
for
each
payment. A.
provides false
emeatto donoa who
date. The responsibility
a separate
Pro Ouo Contribution Beginning
or extended duo date: then thesubs•.
date
avoid-ance
tcdeduction from
payroll deductions, t'
rc¢ardedzs
by
Tha*. ts, it must ' be
be contet tporaneous.""
no later than. the date the donoraca: aliy files a
more. The substantiation must
for the tax yea: in which the
prevent
taxpayers writing separate smaller
ayb-subject to the penalties for aiding and abetung an
o`
tax liability under section 67G1 of die Code. Disclosure
3257 or
e
ob-taincd by ~
paymenu
are regarded as independent contributions and are not aggregated
purposes of meastsing the $250 threshold. However, flee Service
ioc cornribution, this
contemporaneous tvrittcn aclenewledeementorust include a good faith estimate of
the value of such goods o:
services. "bus;taxpzyers may no longer
in exchange for
$
for
less the donor has : onter_
tporaneous written substantiation from the
erc the charity has provided goods or services to
cha-ity. In oasesw>?
this
deducttoa. The
orgaaizat:
thetnsc}ves into
nal kcvenue Code for any chazitable contribution of 25G
~£
araation
estitTafP.
value of these benefits. "L^.
tangfole religious
the
submit
in
JanuDocumenting Certain Charitable Contributions. Beginning
ary 1, 1994, no deduction will be allowed under section. 17C of the Inter-
n
re•
tu^-
o
religious benefiu, the statement should
of
on
statements [
law remains in effect that, generally, if the value of an item ar group
like iuma exceeds 55,009,thedonor must obtain a qualified appraisal and
provisions affecttng tax-:
acempt
Donor's Substantiation
relyso}ely
disclosure
danadons in excess of S75.
Dtsclo- su~
ey
$
bcneftts"are also
discussed in the following section on Disclosure By Charity. If,
on
the other hand, the donor received nothing in return far Lhe wntn-button,
the written substantiation must sc state. The present
P,
rure.
the donor
furnish
goods or
of
compliance. This Publication alerts you
chazitable organizauons Set
forth below are brief descriptions of the new law's itey provisions. Tne
InteroaJ Revenue Service plans to provide furriter gridance in the near
to
tion provided any goods
of
familiarize themselves with these
to
organiza-
whole or in part, for
ccnt~bvRions."Please note that
quo
sen~ices
DILCEMBER 31, 1993.
Charities need
is
indicate this,
but the statctacnt need not describe or providt sn
substantiate. Tl~
SLBSTANTL4TION AND DISCLOSURE
PROVISIONS APPLY TO CONTRIBUTIONS MADE Ar
in
dohora for such quid pro quo
Legislation
a n. tmberof
to
consideration,
the conntbution and,
if sc, must provide a description and good•faith estimate of thevalue
of the goods or srr+ices. In the newlaw these are refe-rd to as "
TINDER
THE NEW LAVP, Cg4RITIES W}
ZLNEED TO PRO- VIDE
NEVV KINDS OF L'VFORMATIONTO DONORS. Fazttrre to do
son
services
tnt times of the
75 Sepz-alc paymcau of $75 or less madeat diff~*
year for separate fiord- raising evenvc vFZIl not be egg;egated for
However, the Service is authorized
purposes of the S i tlunshold.
~
to substantiate
aclmowledgemeat should
cash contri-bu:ioa. However: if
thedonation is to the form of?•:opctty, then the aclmow,edgementorust desribe, but
nerdrot value,such property. Viuatica of the donated
the donor. The written substantiation stonld
is the responsibilityo`
prope:t;~
to
develop
this
disclosure
anti-abuse r11r- s tc prevent avoiaance o°
requirement in situations such as the writing of multiple
checks
for
fire same transaction. The
required writen disclosure statement muss: J j
tae
inform
the donor Lbat Erie
amount
of
D.C.
20224
durxible for fedcttil income tax purposes is limited to the excess
her than money)
of any money (and the value of any property o[
cotttributed by the donor ever the value of goods or services provided
outside
by the charity, and
benefit
disclo- sttre statement is fiunished
particular solicitation, it is not
in
necessary•for the
Rt when the
z.....,is actually received The disclosure
connection with
a
be in writing and roust
not required l)
Where the
i<_
be made
in a
75, there is apenalty
goods
or services
given to a
of S
t0 percon~ibution, not
per fundraising event or
that the
000
5,
it
can show
donor
section
3. 01,paragzp6 2 of Rev.Rroc.90- 12,1990- 1 C.B.471,
01 ofRev. Proc. 929, 1992- 1 C.
asamplif ed by section 2.
B.
487 (
Where there is no
any updates or revisions thereof);2)
donative element involved in a particular transaction whir a charity, such as
an intangible religious
rule
Whcrc there is only
snap sale. 3)
benefii provided to the donor. The intangible.
Internal
on deductibility
of
Treasury
Ravenue Service
Publication 1771 (
religious benefit must
be
to exceed $
avoid the penalty if
the payment. Department
of the
apical museum giR
may
reasonable cause. Pieate note that the
prevailing boric ruse allowing donor deductions only to tbe extent that the payment
ezceeds the fair market value of the goods or services received in
eontrlbutlont. The
return still applies generaily to all quid pro quo
S75 threshold pertafns only to the obligation to disclose and the
iffiposition of the S10 per rontribudon penalty, not the
in
a
mailing. The charity
failure was due to
meet the starlards for "insubstantial talue" set outin
or
religious
The
travel services, or consumer goads. A penalty is imposed on charities that
For failure to
donot meet the disclosure re-quireme~ s.
make the required disclosure in connection wit1~a quid pro quip cot ribution of more than $
following three citctrmstaaccs, the disclosure
artly
ceremony.
for
manner thaz is easonably likely to come to the attention of the donor.
For example, a disclosure in small print within a larger document might
na*.
meet this requirement. In the
statement
a rdigiova
to
would be
organisation toprovide
another s'
associated contribution
must
content.
exception
that the donor
received. The cttazrty musi ftn-ntsh the statement is connection with
either the solicitation ar the receipt of the quid pro gttd- contribution.
if the
D 4he donor
i~
adatission
aiso generally applies to de miaimis tangible benefits, such
as wine, provided in tonnection with a religious ceremony.
he intangible religious betxefit ex- ception, hawcvc, does not apply
T'
to such items as payments fur tuitionfor
education leading to a r..
gnized degree, or
cc:
the donor with agood-faith estimate of the value of
2) provide
the goods or services
l
be of a type that
by an organization organized exclusively for eligious purposes, and must
generally is not said in a commercial transaction
atapie of an intangible
the donative
Aa ex-
93)Catalcg
11-
provided to internal
Bulk
Rate Postage and
Revenue Service11 ~Constitution
Avenue,
NW
Washington,
Fees
Number
2054Q
Ct~
t
nserc~FIli-1n P@f'IOd of (.
Iftt<
81tiOR
111~Upolrt
o~
~ Under S~
A5S@Sil'9t O~i7(
iCtlOft 494 Of the
F~
1'
erTtB~
1$
Rlveiflu@ COd@
tRea. st:
9ii1 ~
ptember t&
or the
ap ...
1056
OMB No. 1St5~
~~~
xeessy
iRS~
Il..
w On
Jee uu,
tnmrna! RevtM~
ue Ssrvice {
to be used Mrkh
Form tQ2s. SuMnpt
in t1uPEitatRe.
side.)
rBVer6e
ifed with Form 1023 that the
of the Internal Revenue Code, and as part of a request f"
Under section 4)
fi501(c~
or
i7Q(
1)(
b}(
lR){
organization named bebw be treated as a publicly supported organization under section vi)
an
advance
section 2)
SiT9{a}(
ruling per'bd,
during
title
nG _.~
=---------------------------------- ~
L~
t~~
o??~..~'?~~
J
G~.~
S?~~.
i~_.
Yof
irict irector
[>
Dis-
Exact legal
of
name
argaratadon
as
shown !n
orgenlzing documentl
Internal Revenue, or
Assistant
Commissioner
Air~
Aoada_.
i.
l~
21t~
a
Qcran.~
t
2
4
y~-rt_
3-----.._
state. and zlPcode) ---... {
Number. screeL crtyortow.t,
Plans and Exempt
1
and the
Employee
Organizations) consent
and agree
that the periad
assessing
for
in the advance ruling periad inrill
However,
if a notice of deficiency in tax
years
the time for making an
plus 60 days. Ending
date
assessment
section 4940 of the Code) for any of the ~tax
extend 8 years, 4 months, and l5 days beyond the end of the frst tax year.
tax imposed
{ under
for arty of these years is sent tQ the organization before the period expires,
prohibited,
will be further extended by the number of days the assessment is
1
1
2004 _
rworith,
of first tax year .Dec_ember31_,
dey,and
years Name
1
M
or
as shown
trusteerrg
L
in organizing
5-/
cS~
8f
gnj
~
a`~~~
Gos-
i
Date
document] Qcean
City Lions Charities, Inc.Officer
of organization (
Type
or
print
name and
Signature -
V
~~~~%~~'~~~
t
For
IRS usat- oNy
f?
istrict Directnr
or
Assistant Commissioner ~
pl
aM~~
f _ ,.~:~.
a~
i(/
By
D ~
For
Plc,. ; . , ~.ReelnCfiOre
y
Ad
Ntsf~e,sae
s}
I
fPIaE~
x~~~
DateJ1~N 0 ~ ~
i
Group r~
Ma~
ta~
e
r
23 Instructie~
tts.
pegs 7 of the Forth 1®
P81
C:at. No. 7fi9tl5Q
SUNFEST/SPRINGFEST BEER TRUCK SCHEDULE
EFFECTIVE 2007
2/
20/
Sunfest 2007
SnrinQfest 2007
OC Sister Cities
OC Parrothead Club
St. Mary's Catholic Church
Ravens Roost #
44,Inc.
Elks
1
Lodge Ladies Auxiliary
Maryland Coastal Bays Program
OCDC
Eastern
Sunfest 2008
1
2008 Rotary Club of
OCBerlin Ladies Auxiliary of
VFW KOC
Bat Yam
Lioness
Waterfowlers of America
VFW Post #
4~'
Sunfest 2009
American
8296Snrin~fest
# 166
2009 American
Legion
Lodge #2472
Worcester Cty. Humane Society
Shrine Club of Ocean City
Sons of Italy
Foundation
AmericanClub Snrin~
City
Association
Ocean
Optimist
Downtown Association
Advisory
Sunfest 2011
Club
Park Rec
&
Soard MD Saltwater
Snringfest 2011 OC
City
166
Legion Auxiliary #
Aviation Association Knights
of Columbus Art League of
Ocean City UC Chapterof
Believe in Tomorrow Foundation
Ancient Order of Hibernians
Sunfest 2012
Opti-MS of
of
City
Sport Fishermen
Reef Foundation
American
1
Squadron of
fest 2010 Lions Club
Ladies Ancient Order of Hibernians
Ocean
Power
Ocean
City Delmarva Irish-
Sunfest 2010
Saving
Cancer
Society Paramedic
Kiwanis Club of Greater Berlin/Ocean
U.S.Life
Association
CitiesSnrin~fest
American Red Cross
Temple
Ocean City
Surfing
AH~
YA Surin~
fest
Ocean
CityBerlin Ladies Philoptochos
George OC Lions Charities,
Society of
St.
Inc.]OC Sister
2012St.Mary's
Church Elks Lodge
Ladies Auxiliary Maryland Coastal
Catholic
Bays Program OC
Parrothead
TOWN OF OCEAN CITY
OCEAN CITY, MARYLAND '
POLICY AND PROCEDURE MANUAL
PPM 900-
5
SECTION:
Legislation SUBJECT:Springfest and
Sunfest 'Beer
Trucks
Mayor
profit organizations located
and City Council allow nonin the 7th election district and based in Ocean City to operate four 4)
(
The
concessions to sell
(
concessions at Sunfest.
beer at Springfest and four 4)
The organizations were determined by a lottery drawing conducted at the
Mayor andCity
s
February
20,
The
position
the
Council'
meeting on
1996.
of
organizations was determined at this meeting and rotation through the list will proceed with
four 4)
(organizations per event. Any new organizations will be added to the
bottom of the fist at the time of approval as an eligible organization. Should
an organization be removed from the list,
all organizations will move forward in the
rotation from the point of the removal. When an organrzatron cancels out at one
event,the organization at the same rank order on thefollowing year' s same event
will be selected to fill the position. Should they decline, then one of
the
other organizations
for
that same
year
and same event will be
selected
to move forward to fill
outside
the vacancy.Any organization on the list and located
as of February 18, 2003 will be grandfathered as
the rotation. Submit als must be made between January 1st and February
each year.Each organization must have a separate Federal ID number
the 7th
eligible in
1st of
Election
District
to be considered.
An
annual update of additions and deletions to the (ist will
be made and
is provided assn addendum to this policy. In the
Sunfest are cancelled for any reason, organlzatrons wilt
the next
Springfest
or
available festival.Annual submission
profit status and
IRS
Certificate is
event
that
move to
ofeach organization' s proof
required for the eight
of nonorganizations
scheduled for
a beer truck in that calendar year in order to remain on the festival list. Information
is to be submitted tothe City Manager' s Office by the close of day on
or before February 1st of each year. Any organization not providing
the appropriate documentation will be removed from the list after review by the Mayor
and CityCouncil.
Date:
8/
27/
Revised:
96 98;
3/
10/99;
3/
9/99;
6/
1/
12/2005;
2001;
2/
20/2003;
2/
18/2003;
10/
28/2005;
2/
22/4/
2/
21 20/6; ZI2012007] ' Page
1
1
ADDENDUM
ORGANIZATIONS SELECTED FOR
SPRINGFEST AND SUNFEST BEER TRUCKS
1.
Surfing Association
2.
Eastern
3.
American Red Cross
4.
Temple
5.
Ocean
Bat Yam
8.
City Lioness
Optimist Club of Ocean City/Berlin
Power Squadron of Ocean City
Parks and Recreation Advisory Board
9.
VFW Post 8296
10.
American
11.
Sons of
6.
7.
2645
166
Legion Post #
2474
Italy Lodge #
Worcester County Humane Society
Opti-MS of OceanCity/
14.Knights of
15. Art League of Ocean
16.Elks Lodge #
17.United States Lifesaving
Association
18.
Ladies Ancient Order of the
Hibernians
19.
Downtown
Association
20.Lions Club of
12.
13.
Berlin
Columbus
City
City
Ocean
Maryland Coastal Bays
21.
Program
22. OC Parrothead
Club
Ravens Roost #44,
23.
Inc.
24.
Surfrider
Foundation
Association
166
A-
Delmarva Irish American Club
Wish
Maryland Saltwater SportFishermen' s
25.
Legion Auxiliary #
26.
American
27.
GrantFoundation8An~
ie~~0r~
-
ler_~#Hiberraians 29. Waterfowlers
the
America 30.Rotary Club ofOcean
Ladies Auxiliary of
31.
VFW 32.
OC Chapter
of
AHEPA 33.
OC
Aviation
Association 34.OC
of
City/
Berlin
Sister CitiesDate:
2/
20/
01;
3/
20196Revised:
10/98; 6/
3/
9/
99; 2/
1/
99;2/
22/00;2/
28/
03; 4/
10/
18/
03;2/
22/
2005 ;12/2005; 2/
21
/
2006; 21201[20 7] Page
of
2
CAROLINE STREET PAD SCHEDULE
EFFECTIVE 07
2/
20/
200
Veterans of Foreign Wars Post #
8296
American
166
Legion Auxiliary #
Kiwanis Club of Greater Ocean PinesOcean
City
2008 Veterans of Foreign Wars Post #
8296
Auxiliary
166
American
Ladies
Legion Post #
Temple Bat
Yam
2009 Ladies Ancient Order of
r
Hibernians
Ocean
City
Lodge
Ocean
City Lions
Elks
Club
2010
32645
Ladies
St.
Mary' s
Auxiliary of the Elks
Star of the
Sea atholic
(~
Church Knights of Columbus 4~
Degree
Assembly
i
2011 Ocean City Lions Charities,
Inc.]
Veterans of Foreign Wars Post #
8296
American Legion
Auxiliary #
r
166P$
TOWN OF OCEAN CITY
OCEAN CITY, MARYLAND
POLICY AND PROCEDURE MANUAL '
PPM 900-
2
SECTION:
Legislative ' SUBJECT: Caroline
Street
Pad 'The Mayor
and
City Council allocate
twelve foot by twenty
three ( 3),
foot '12' x
spaces on the Boardwalk at the Caroline Street
20')
Pad.These
spaces are available for al!
profit organizations located in the
interested non7T"
election district and based in Ocean City from Springfest weekend
through
Sunfest 'weekend. Positions
by a lottery drawing conducted by
the Mayor , and City Council at their regularly scheduled meeting on May 17,
1999.The position of the organizations was determined at this meeting and
rotation through the list will proceed with three 3)
( organizations per year.
Organizations must submi
' t application by February 1st of each year to be added to the bottom
of the rotation. Applications must include a copy of the IRS
certificate
indicating proof of non-profit status. Each organization must have a separate
Federal ID number to be considered. Local chapters of national
organizations
must also provide certification of the local chapter. Any organization on the list
and located outside 'the 7th Election District as of February 18, 2003 will
be
were
determined
grandfathered as eligible
in the rotation. Organizations have the opportunity to select the space they
wish on the 'pad in the order they are drawn at the lottery. Organizations
may not conductdirectsalesof r~
r ercfia~id~
e
pad,bul t:
suli~ it au~
aliu~ ~ , I
~
a~
~
I ICI1
se an-tt~
IVCI JI 11~.
J5 and conduct raffles. No hawking, shouting or
voice amplification is permitted. Only volunteers for the permit ed organizations may
participate in activities on the pad.Paid solicitors or soliciting organizations are
not
permitted.The booth 'and item(s)being raffled must be contained within their allotted
ticket booths will be provided by the Town. Prior to
occupying the booth and placementof the raffle item( s),
contact must be madewith
the City Manager' s 'office so that a City
12' x 20'space. All
Representative
present.
canbe
Date:96
3/10/98;6/
8/
27/Revised:'
1 30/
99;
/ 11 /
22/
99;
2/
00;
18/
2/
03;
22/
2/
2005; 2/[
Page
20/ 2007]
ORGAN17~
4TIONS SELECTED FOR CAROLINE STREET PAD
1.
Veterans of
2.
American
3.
Knights
4.
Temple Bat Yam
5.
Ladies Ancient Order of Hibernians
6.
Ocean
City
Elks
7.
Ocean
City
Lions Club
8.
Ladies
Auxiliary
9.
St. Mary's Star of the Sea Catholic Church
10.
Veterans of
11.
American
12.
Kiwanis Club of Greater Ocean PinesOcean
City
13.
Ocean City Lions
Foreign
Wars Post #
8296
Auxiliary
166
Legion Post #
of Columbus #
9053
Lodge
of the Elks #
2645
Foreign
Wars Post #
8296
166
Legion Auxiliary #
Charities,
Inc.]
Date:6/1 /
99 22/
Revised:2/
00;
18/
2/
03;
22/
2!
2005;
[
21201207] Page
2
2 of