|
This record contains private information, which has been redacted from public viewing.
|
|
Type:
|
Order
|
Status:
|
Passed
|
|
Title:
|
Tag day permit(s) for Mercy Home for Boys and Girls; Doctors Without Borders; Planned Parenthood Federation of America
|
|
Attachments:
|
1. Or2016-12.pdf
|
Ordered, that the Committee on Finance is hereby authorized and directed to issue charitable solicitation (tag day) permits to the following organizations: Mercy Home For Boys & Girls March 1-31,2016 Citywide Doctors Without Borders/Medecins Sans Frontieres January 14, 2016 - April 30, 2016 Citywide Planned Parenthood Federation of America January 14, 2016 - April 30, 2016 Citywide This order shall take effect and be in foree/rom and after its passage. Edward M. Burke Alderman, 14,h Ward Document No. REPORT OF THE COMMITTEE ON FINANCE TO THE CITY COUNCIL CITY OF CHICAGO CHICAGO January 13. 2016 To the President and Members of the City Council: Your Committee on Finance having had under consideration one (1) order authorizing three (3) applications for City of Chicago Charitable Solicitation (Tag Day) permits. Mercy Home For Boys & Girls March 1-31,2016 Citywide Doctors Without Borders/Medecins Sans Frontieres January 14,2016- April 30,2016 Citywide Planned Parenthood Federation of America January 14, 2016 - April 30, 2016 Citywide having had the same under advisement, begs leave to report and recommend that your Honorable Body pass the ordinance(s)/order(s) transmitted herewith. This recommendation was concurred in by of the members of the committee with Respectfully submitted Chairman Document No. REPORT OF THE COMMITTEE ON FINANCE TO THE CITY COUNCIL CITY OF CHICAGO PERMIT,NO. 2016-01 COMMITTEE ON FINANCE CHARITABLE SOLICITATION TAG DAY REQUEST FORM AND ROUTE SHEET PERMIT NUMBER: 2016-01 GROUP NAME: Mercy Home For Boys & Girls ADDRESS: 1140 W. Jackson, Chicago, IL 60607 TELEPHONE NUMBER: 312-738-7560 CONTACT PERSON: Rev. Scott Donahue DATE WRITTEN REQUEST WAS RECEIVED: November 23, 2015 SOLICITATION DATE: March 1-31,2016 CITY COUNCIL DATE: January 13, 2016 COMPLETION OF FILE DATE: STATEMENT OF RECEIPTS AND DISTRIBUTION RECEIVED: DATE PERMIT LETTER WAS SENT TO ORGANIZATION: January 13,2016 VIOLATION (S) COMMITTEE LETTER SENT: COMPLY RECEIVED: COMMENTS: APPLICATION FOR CITY OF CHICAGO CHARITABLE SOLICITATION PERMIT (Please neatly print or type. In necessary in answering any question, please attach additional sheets.) Name of organization: A/I H"0 M £ R>£ BflYS * &\ CM\SS\0N OF OUfL 1/rDV OF MEfKCVO Address: U4~0 W- TAiMSoN BlA/P. CM [Cft&O, IL (fiOWl Telephone Number: C3lSO 73&- 7&fo0 Use the space below to list names, current positions, residence addresses and telephone numbers of the officers in the organization: Pimsz £eer atm Crtsv. List the date and approximate Iocation(s) of solicitation: ,3 ,.; /. _ (IvflCft&lD MAieaM FW*PARK P/WrP£ MA^I*. W» CT.fAK hJUJ 51 06 IX-ISH PAmoe X™ML\m\ LOO? LOCATIONS Approximately how many persons will be engaged in the solicitation? \, 00b Voiuttrtms Explain the methods your organization will use to solicit funds: APMrJSUL£FLzcr\\J&) A'fsJQ ttoupll^ &£&6*J CANISTERS lAMTH 0Uld uw- TrieY iuill VHSmmre $mm£oc£ gncte&LS.AMOfoz pims. Has your organization ever been allowed to solicit funds in prior years in the City of Chicago? If so, when? Include the following with your application: A copy of the registration statement filed with the Attorney General of the State of Illinois; or exemption issued by the Attorney General of the State of Illinois. A copy of the tag, badge, emblem or other token (if any) which will be distributed as part of the solicitation, or which will be used by your organization in its solicitation. Please include any other relevant information which would assist the Committee on Finance in reviewing this application. THF MAgOf FOV- \L[0 f£. KIDS. \hi
APPLICATIONS MUST BE RECEIVED BY THE COMMITTEE ON FINANCE NO LATE THAN 30 DAYS PRIOR TO THE COMMENCEMENT OF THE SOLICITATION.
I/WE, THE OFFICER(S) OF THE ABOVE NAMED ORGANIZATION, CERTIFY THAT THE INFORMATION FURNISHED IN THIS STATEMENT AND ALL ATTACHED SHEETS IS TRUE AND CORRECT TO THE BEST OF MY/OUR KNOWLEDGE. (NOTE: AT LEAST ONE OFFICER OF THE ORGANIZATION MUST SIGN AND VERIFY THIS APPLICATION.)
Signaturelj^ev ^sJc^tt^gn^JL^ Title 'Ituu/ch^-f J£LO Date//- /?-
Signature Title Date_
Signature Title Date_
HOLD HARMLESS AGREEMENT
The undersigned officer on behalf of the subject organization agrees to defend, indemnify, save and hold harmless the City of Chicago for any loss, liability, damage or cost which the City may incur due to the presence of volunteers of the subject organization on City premises for the purpose of charitable solicitations.
The subject organization assumes full responsibility for risk of bodily injury, death or property damage due to the negligence of the subject organization or otherwise resulting from conduct or activity related to the participation in charitable solicitation on the public way.
The officer of the subject organization has read and voluntarily signs the hold harmless agreement and waiver of liability and indemnity agreement.
Name of organization
gnature of organization officer
Date
Professional Addresses Board of Directors Mercy Home for Boys & Girls
1. Msgr. Michael Boland
Administrator, President & CEO Catholic Charities 721 North LaSalle Street Chicago, IL 60610
312-655-7032 312-655-0219 (fax) mboland@catholiccharities.net
Rich Daniels (Secretary)
Musical Director/City Lights Orchestra
City Lights Music Inc.
211 E. Ohio St., #2124
Chicago, IL 60611
312-644-0600
312-644-4640 (fax)
rdaniels@citylightsorchestra.com
Rev. L. Scott Donahue (President) President/CEO
Mercy Home for Boys & Girls 1140 West Jackson Boulevard Chicago, IL 60607
312-738-9240 312-738-0484 (fax) scodon@mercyhome.org
4. Robert J. Greco (Treasurer)
Lie
5. Edward J. Noha
6. Joseph P. Nolan (Chairman) 847-512-3331
President/CEO jnolan@beverlycap.com
Beverly Capital LLC
3201 Old Glenview Road, Ste. 300
Wilmette, IL 60091
7. Darryl G. Schimcck 312-878-0802 President/CEO 312-339-4429 Optimer Brands dschimeck@optimerbrands.com 300 W. Adams, Ste. 500 Chicago, IL 60606
OFFICE OF THE ATTORNEY GENERAL
June 19, 2015 STATE OF ILLINOIS
Lisa Madigan
ATTORNEY GENERAL
MISSION OF OUR LADY OF MERCY
A/K/A MERCY HOME FOR BOYS AND GIRLS
1140 WEST JACKSON BOULEVARD
CHICAGO, IL 60607
RE: RE: Status of MISSION OF OUR LADY OF MERCY A/K/A MERCY HOME FOR BOYS AND GIRLS under the Illinois Charitable Laws CO# 01031077
Dear Registrant:
This letter is pursuant to your request that the Attorney General confirm the status of MISSION OF OUR LADY OF MERCY A/K/A MERCY HOME FOR BOYS AND GIRLS under the Charitable Organization Laws.
This organization is currently registered with the Attorney General's Charitable Trust and Solicitations Bureau as CO# 01031077, and has been granted single religious exemption from filing annual financial reports with our office. Please let us know if you require further information.
Takiyah Martin Barnes, Compliance Officer
Charitable Trusts Bureau
100 West Randolph Street, 11th Floor
Chicago, Illinois 60601
Telephone: (312)814-2595
Illinois Department of Revenue
Central Registration Division
Sales Tax Exemption Section, 3-222
101 W. Jefferson Street
Springfield, Illinois fi?7f)?
217 782-8881
CHERYL MURPHY
MERCY HOME FOR BOYS & GIRLS 1140 W JACKSON BLVD CHICAGO IL 60607
We have received your recent letter; and based on the information you furnished, we believe
MISSION OF OUR LADY OF MERCY INC DBA MERCY HOME FOR BOYS & G
of
CHICAGO, IL
is organized and operated exclusively for religious purposes.
Consequently, sales of any kind to this organization are exempt from the Retailers' Occupation Tax, the Service Occupation Tax (both state and local), the Use Tax, and the Service Use Tax in Illinois.
We have issued your organization the following tax exemption identification number: E9956-8756-05. To claim the exemption, you must provide this number to your suppliers when purchasing tangible personal property for organizational use. This exemption may not be used by individual members of the organization to make purchases for their individual use.
This exemption will expire on February 1, 2020, unless you apply to the Illinois Department of Revenue for renewal at least three months prior to the expiration date.
Central Registration Division Illinois Department of Revenue
STS-49 (R-05/14) IL-492-3456 11-0000229
Internal Revenue Service P.O. Box 2508 Cincinnati, OH 45201
Person to Contact:
R. Meyer ID# 0110429
United States Conference of Catholic Bishops
3211 4th Street, NE Washington, DC 20017-1194
Toll Free Telephone Number:
877-829-5500
Employer Identification Number:
53-0196617
Group Exemption Number:
0928
Dear Sir/Madam:
This responds to your May 19, 2015, request for information regarding the status of your group tax exemption.
Our records indicate that you were issued a determination letter in March 1946, that you are currently exempt from federal income tax under section 501(c)(3) of the Internal Revenue Code, and are not a private foundation within the meaning of section 509(a) of the Code because you are described in sections 509(a)(1) and 170(b)(1)(A)(i).
With your request, you provided a copy of the Official Catholic Directory for 2015, which includes the names and addresses of the agencies and instrumentalities and the educational, charitable, and religious institutions operated by the Roman Catholic Church in the United States, its territories, and possessions that are subordinate organizations under your group tax exemption. Your request indicated that each subordinate organization is a non-profit organization, that no part of the net earnings thereof inures to the benefit of any individual, and that no substantial part of their activities is for promotion of legislation. You have further represented that none of your subordinate organizations is a private foundation under section 509(a), although all subordinates do not all share the same sub-classification under section 509(a). Based on your representations, the subordinate organizations in the Official Catholic Directory for 2015 are recognized as exempt under section 501(c)(3) of the Code under GEN 0928.
Donors may deduct contributions to you and your subordinate organizations as provided in section 170 of the Code. Bequests, legacies, devises, transfers, or gifts to them or for their use are deductible for federal estate and gifts tax purposes if they meet the applicable provisions of section 2055, 2106, and 2522 of the Code.
Subordinate organizations under a group exemption do not receive individual exemption letters. Most subordinate organizations are not separately listed in Publication 78 or the EO Business Master File. Donors may verify that a subordinate organization is included
in your group exemption by consulting the Official Catholic Directory, the official subordinate listing approved by you, or by contacting you directly. IRS does not verify the inclusion of subordinate organizations under your group exemption. See IRS Publication 4573, Group Exemption, for additional information about group exemptions.
Each^uJ>oj-dinate_orgaj^ covered, in a group exemption should have jts_pwn_EI_N. Each subordinate organization must use its own EIN, not the EIN of the central organization, in al| filings with IRS.
If you have any questions, please call us at the telephone number shown in the heading of this letter.
Tamera Ripperda
Director, Exempt Organizations -
Sincerely,
Office of the General Counsel
3211 FOURTH STREET, NE • WASHINGTON, DC 20017-1194 ' 202-541-3300 • FAX 202-541-3337
June 4,2015
Subordinate Organizations under USCCB Group Ruling (GEN: 0928)
2015 Group Ruling
Anthony Picarello, General Counsel rf^7 (Staff: Matthew Giuliano, Assistant General Counsel)
This memorandum relates to the annual Group Ruling determination letter issued to the United States Conference of Catholic Bishops ("USCCB") by the Internal Revenue Service ("IRS"), the most recent of which is dated May 29, 2015, with respect to the federal tax status of subordinate organizations listed in the 2015 edition of the Official Catholic Directory ("OCD").1 As explained in greater detail below, this 2015 Group Ruling determination letter is important for establishing:
exemption of subordinate organizations under the USCCB Group Ruling from federal income tax; and ¦
deductibility of contributions to such organizations for federal income, gift and estate tax purposes.
The 2015 Group Ruling determination letter is the latest in a series that began with the original determination letter of March 25, 1946. In the original 1946 letter, the Treasury Department affirmed the exemption from federal income tax of all Catholic institutions listed in the OCD for that year. Each year since 1946, in a separate letter, the 1946 ruling has:been reaffirmed with respect to subordinate organizations listed in the current edition of the OCD.2 The annual group ruling letter clarifies important tax consequences for Catholic institutions listed in the OCD, and should be retained for ready reference. Group Ruling letters from prior years establish tax consequences with respect to transactions occurring during those years.
Responsibilities under Group Ruling. Diocesan officials who compile OCD information for submission to the OCD publisher are responsible for the accuracy of such information; They must ensure that only qualified organizations are listed, that organizations are listed under their correct legal names, that organizations that cease to qualify are deleted promptly, and that newly-qualified organizations are listed as soon as possible.
|109|A copy of the most recent Group Ruling determination letter and this memo may be found on the USCCB website at www.usccb.org/about/general-counsel/ under "Tax and Group Ruling."|109|Catholic organizations with independent IRS exemption determination letters are listed in the 2015 OCD with an asterisk (*), which indicates that such organizations are not included in the Group Ruling.
EXPLANATION
Exemption from Federal Income Tax. The latest Group Ruling determination letter reaffirms that the agencies and instrumentalities and educational, charitable, and religious institutions operated, supervised or controlled by or in connection with the Roman Catholic Church in the United States, its territories or possessions that appear in the 2015 OCD and are -subGrdinate-or-ganiz-ations-under-the-Group Ruling are recognized-as-exernpt-from federal income tax under section 501(c)(3) of the Code. The Group Ruling determination letter does not cover organizations listed with asterisks or any foreign organizations listed in the 2015 OCD.
Verification of Exemption under Group Ruling. The latest Group-Ruling determination letter indicates that most subordinate organizations under a group tax exemption are not separately listed in Exempt Organizations Select Check ("EO Select Check") or the Exempt Organization Business Master File extract ("EO BMF"), both of which are available on wwwiirs.gov ; As a result, many subordinate organizations included in the USCCB Group Ruling are not included in various online databases (e.g., GuideStar) that are derived from the EO BMF. This does not mean that subordinate ¦organizations included in the Group Ruling are not tax exempt, that contributions to them are not deductible, or that they are not eligible for grant funding from corporations, private foundations, sponsors of donor-advised funds or other donors that rely on online databases for verification of tax-exempt status. It does mean that a Group Ruling subordinate may have to make an extra effort to document its eligibility to receive contributions; The Group Ruling determination letter-states that donors may verify that a subordinate organization is included in the Group Ruling by consulting'tlie Official Catholic Directory or by contacting the USCCB directly. It also states that the IRS does not verify inclusion of subordinate organizations under the Group Ruling: Accordingly, neither subordinate organizations nor donors should contact the IRS to verify inclusion under the Group Ruling.
Subordinate organizations shouldrefer donors, including corporations, private foundations'and sponsors of dbrior-advised funds, to the specific language in the Group Ruling determination letter regarding verificatibnof tax-exempt status, and to IRS Publication 4573, Groiip Exemptions, available on the IRS'website at www.irs.gbv . 'Publication 4573 explains that: (1) the IRS does not determine which organizations are included in a group exemption; (2) subordinate organizations exempt under a group exemption do riot'receive their own IRS determination letters; (3) exemption under a group ruling is verified by reference to the official subordinate listing (e.g., the Official Catholic Directory); and (4) it is not necessary for an organization-included in a group exemption to be listed in EO- Select Che_ck or the EO BMF, Although not required, organizations in the Group Ruling may be included in the EO BMF, and consequently, online databases derived from it.
Public Charity Status. The latest Group Ruling determination letter recognizes that subordinate organizations included in the 2015 OCD are public charities and not private foundations under section 509(a) of the Code, but that all subordinate organizations do not share the same public charity status under section 509(a). Therefore, although the USCCB is classified as a public charity under sections 509(a)(1) and 170(b)(l)(A)(i), that public charity status does not automatically extend to subordinate organizations covered under the Group Ruling.|1010|
Verification of Public Charity Status. Each subordinate organization in the Group Ruling must establish its own public charity status under section 509(a)(1), 509(a)(2) or 509(a)(3) as a condition to inclusion in the Group Ruling. Certain types of subordinate organizations included in the Group Ruling qualify as public charities by definition under the Code. These are:
- - - churches and-eonventions or associations of churches under sections -509(a)(1)-
and 170(b)(l)(A)(i) (generally limited to dioceses, parishes and religious orders);
elementary and secondary schools, colleges and universities under sections 509(a)(1) and 170(b)(l)(A)(ii); and
hospitals under sections 509(a)(1) and 170(b)(l)(A)(iii).
Other subordinate organizations covered under the Group Ruling may qualify under the public support tests of either sections 509(a)(1) and 170(b)(l)(A)(vi) or section 509(a)(2). Verification of public charity classification under either of the support tests generally can be established by providing a written declaration of the applicable classification signed by an officer of the organization, along with a reasoned written opinion of counsel and a copy of Schedule A rif Form 990/EZ, if applicable. Large institutional donors, such as private foundations and sponsors of donor-advised funds, may require this Verification prior to making a contribution or grant to be assured that the grantee is hot a Type III nbh-functionally integrated supporting organization.3 A subordinate organization included in the Group Ruling may want to file Form 8940, Request for Miscellaneous Determination, with the IRS to request a determination whether it is a publicly supported charity described in sections 509(a)(1) and 170(b)(l)(A)(vi) or section 509(a)(2), or is a Type I or II supporting organization, in order to satisfy private foundations arid sponsors of donor-advised funds regarding its public charity status.
Deductibility of Contributions. The latest Group Ruling determination letter assures donors that contributions t6 subordinate organizations listed in the 2015 OCD are deductible for federal income, gift, and estate tax purposes.
Unemployment Tax. As section 501(c)(3) organizations, subordinate organizations covered by the Group Ruling are exempt from federal unemployment tax. However, individual states may impose unemployment tax on subordinate organizations even though they are exempt from federal unemployment tax. Please refer to your local tax advisor any questions you may have about state unemployment tax.
Social Security Tax. All section 501(c)(3) organizations, including churches, are required to withhold and pay taxes under the Federal Insurance Contributions Act (FICA) for each employee.4 However, services performed by diocesan priests in the exercise of their
3 See Notice 2014-4,2014-2 I.R.B (January 6,2014).
A Section 3121(w) of the Code permits certain church-related organizations to make an irrevocable election to avoid payment of FICA taxes, but only if such organizations are opposed for religious reasons to payment of social security taxes.|1010|
ministry are not considered "employment" for FICA (Social Security) purposes.5 FICA should not be withheld from their salaries. For Social Security purposes, diocesan priests are subject to self-employment tax ("SECA") on their salaries as well as on the value of meals and housing or housing allowances provided to them.6 Neither FICA nor income tax withholding is required on remuneration paid directly to religious institutes for members who are subject to vows of poverty and obedience and are employed by organizations included in the Official Catholic Directory.7
6,. Federal Excise Tax. Inclusion in the Group Ruling has no effect on a subordinate organization's liability for federal excise taxes. Exemption from these taxes is very limited. Please refer to your local tax advisor any questions you may have about excise taxes.
7. State/Local Taxes. Inclusion in the Group Ruling does not automatically
establish a subordinate organization's exemption from state or local income, sales or property
taxes. Typically, separate exemptions must be obtained from the appropriate state or local tax
authorities in order to qualify for any applicable exemptions. Please refer to your local tax
advisor any questions you may have about state or local tax exemptions.
8. : Form 990/EZ/N. All subordinate organizations included in the Group Ruling
must file.Form 990, Return .otOrganizatipn Exempt Income Tax, Form 99Q^EZ, Short
Form Return pf Organization Exempt From Incpme Tax, or Form 990-N, e-Postcard, unless they
are eligible fpr a rnandatpry .pr.disc]r^]^nary ex.cep^pn jjj this.filjng requirement There.is no
automatic exemptiqn from the Form 9S(0/EZ/N'filing requirement simply because an
organization is ind^^
.must use.their own ElNto file Form 990/EZ/Ni Do not use the EIN of the ySCCB.or an
affiliated parish, diocese or biherjOrganizatipnto file a.return. Fqrrn^ the 15th
day of the fifth mpnm.after tlie clpse pf an organization'^ fiscal year.8 The fdllip.wihg
organizations are not required to. file Form 990/EZ/N: (i) churches, and sonventions or
associations of churches; (ii) integrated auxiliaries;9 (iii) the exclusively religious activities of
religious,orders; and (iy):schools below, college level affiliated, with a church or operated by a
religious.order.11 Organizations should exercise ca^ to. file a Form
990/EZ/N because they believe they are not.required to dp so^ If IRS records indicate that the organization should file a Form 990/EZ/N each year (for example, the organization receives an IRS notice stating that it failed to file a return for a given year), then theorganization may appear on the auto-revocation list notwithstanding its. .claim to being'exeinpt from the, filing requirement.
5i.R.C. §3121(bX8)(A). 61,R.C§ 1402(a)(8).|109|Rev. Rul. 77-290,1977-2 C.B. 26. See also OGC7LRCR Memorandum on Compensation of Religious,
(September 11, 2006).|109|The penalty for failure to file the Form 990/EZ is $20 for'each day the failure continues, up to a maximum of-$10,000 or 5 percent ofthe organization's gross receipts; whichever is'less. However, organizations with annual gross receipts in excess of $1 million are subject to penalties of $100 per day, up to a maximum of $50,000. I.R.C. § 6652(c)(1)(A). There.is no monetary penalty for failing to file or late-filing a Form 990-N.|10 9|LR.C. § 6033(a)(3)(A)(i); Treas. Reg. § 1.6033-2(h). "Treas. Reg. § 1.6033-2(g)(l)(vii).|1010|
Which form an organization is required to file usually depends on the organization's gross receipts or the fair market value of its assets.
Gross receipts or fair market value of assets Return required
Gross receipts normally not more than 990-N (but may file a Form 990 or 990-EZ)
$50,000 (regardless of total assets)
Gross receipts < $200,000, and 990-EZ (but may file a Form 990)
Total assets < $500,000
Gross receipts > $200,000, or 990 TotaFassets > $500,000
Special Rules for Section 509(a)(3) Supporting Organizations. Every supporting organization described in section 509(a)(3) included in the Group Ruling must file a Form 990 or Form 990-EZ (and not Form 990-N)'each year, Unless (i) the organization can establish that it is an integrated auxiliary of a church within the meaning of Treas. Reg. § 1.6033-2(h) (in which case the organization need not file Form 990/EZ or Form 990-N); or (ii) the organization's gross receipts are normally not more than $5,000, in which case, the religious supporting organization may'file Form 990-N in lieu of a Form 990 or Form 990-EZ.
Automatic Revocation for Failure to File a Required Form 990/EZ/N. Any organization that does hot file a required Form 990/EZ/N for three consecutive years automatically loses its tax-exempt status under section 6033(j). If ah organization loses its tax-exempt status under section 60330). it must file art application (Form 1023) with the IRS to reinstate its tax-exempt status. See the IRS website (charities and non-profits) at Profits/ for information on automatic revocation, including the current list of revoked organizations and guidance about reinstatement of exemption.
Public Disclosure and Inspection. Subordinate organizations required to file Form 990/EZ13 must upon request make a copy of the form and its schedules (other than contributor lists) and attachments available for public inspection during regular business hours at the organization's principal office and at any regional or district offices having three or more employees. Form 990/EZ for a particular year must be made available for a three year period beginning with the due date of the return.14 In addition, any organization that files Form 990/EZ must comply with written or in-pcrson requests for copies of the form. The organization may impose no fees other than a reasonable fee to cover copying and mailing costs. If requested, copies of the forms for the past three years must be provided. In-person requests must be
13 Form 990-N is available for public inspection at no cost through the IRS website at www.irs.gov .
14 The penalty for failure to permit public inspection of the Form 990 is $20 for each day during which
such failure continues, up to a maximum of $10,000. I.R.C. § 6652(c)(1)(C).
satisfied on the same day. Written requests must be satisfied within 30 days.15
Public Disclosure of Form 990-T. Form 990-T, Exempt Organization Unrelated Business Income Tax Return, for organizations exempt under section 501(c)(3) (which includes all organizations in the USCCB Group Ruling) is subject to similar16 public inspection and copying rules that apply to Forms 990/EZ.
Group Returns. USCCB does not file a group return Form 990 on behalf of any organizations in the Group Ruling. In addition, no subordinate organization under the Group. Ruling is authorized to file a group return for its own affiliated group of organizations.
For more information, refer to Annual Filing Requirements for Catholic Organizations, available at www.usccb.org/about/general-counsel/ under "Tax and Group Ruling."
9. Certification of Racial Nondiscrimination by Private Schools in Group
Ruling. Revenue Procedure 75-5017 sets forth notice, publication, and recordkeeping
requirements regarding.racially, nondiscriminatory policies with which private schools, including
church-related schools, must comply as a condition of establishing and maintaining exempt
statusiunder section-501 (c)(3); of the Code., UnderRev. Prop. 75-50 private schools are required
to file an annual: certification of racial nondiscrimination with the IRS. For private schools not
required'to; file Form 99.0i the annual .certification must be filed.on Form 5578, Annual^ .
Certification of Racial Nondiscrimination, for a Private. School Exempt from Federal Income
Tax. This form is available at wwwiirs.gov . Form 5578 must bef$led;byrthe45th day of the
fifth month following the close of the fiscal year. Form 5578 may be filed by an individual
school ,or;;by the diocese onbehalf ofall schools operated under, diocesan auspices. The
requirements. oftRev. Proc. 75-50 remain in effect and must be complied witlrby all .schools ...
listed in the 0(2D. •Diocesan or school, officials -should ensure that the requirements of
Pko.c. 75-50 are met since failure to.do so could jeopardiz0hejq& of the school
and, in: the case of a; school not legally, separate from the.church, the tax-exempt status of the church itself. For more information, Tefer to Annual. FilingRequirementsfor-Cathqlic Organizations, available at www.usccb.org/aboutygeneral-counsel/ under "Tax and Group Ruling."
151.R.G. § 6104(d). .Generally, a copy of an. organization's exemption application; and supporting documents must alsp.be provided,, on the same basis. Hpweyer.since organizations included inthe Group Ruling,dp,.not.file, exemption applications wjth.the.IRS, nor. did the. USCCB, organizations included, in the Group Ruling should .respond to, requests for public inspection and written or in-person requests for copies by proyiding.a copy of the page of the current OCD on which they are listed. If a covered organization does not Have a copy of the current OCD, it has two weeks withjn which to make it available for inspection and to comply with in-person requests for copies. Written requests must be satisfied within the general time limits.
16 Only the Form 990-T itself, and any schedules, attachments, and supporting documents that relate to
the imposition of tax on the unrelated business income of the organization, are required to be made
available for public inspection.
17 1975-2 C.B. 587.|1010|
10. Lobbying Activities. Subordinate organizations under the Group Ruling may
lobby for changes in the law, provided such lobbying is not more than an insubstantial part of
their total activities. Attempts to influence legislation both directly and through grassroots
lobbying are subject to this restriction. The term "lobbying" includes activities in support of or
in opposition to referenda, constitutional amendments, and similar ballot initiatives. There is no
distinction between lobbying activity that is related to a subordinate organization's exempt
purposes and lobbying that is not. There is no fixed percentage that constitutes a safe harbor for
"insubstantial" lobbying. Please refer to your local tax advisor any questions you may have
about permissible lobbying activities. For more information, refer to Political Activity and
Lobby .Guidelines' for Catholic Organizations; available at
www.usccb.org/about/general- counsel/ under "Tax and Group Ruling." :
11. PoliticalActivities. Subordinate organizations under, the Group> Ruling may not
participate or intervene in any political campaign oh behalf of or iii opposition to any
candidate for public office. Violation of the prohibition againstpqlitical campaign
intervention cart jeopardize the organization's tax-exempt status.;"In addition to revoking tax-
exernpt'status, IRS may also impose excise taxes oh an exempt organization and its managers on
account of political expenditures. Where there has been a flagrant violation, the IRS has
authority to seek an injunction against the exenipt organization and immediate assessment of
taxes due. Please refer to younlocal tax advisor any question's you may. have about political . -
campaign intervention. For rhdre information, refer to Political Activity andLobbv Guidelines
for Catholic Organizations. available at www.usccb.6rg/about/general-coUhsel/ under "Tax and ;
Group Ruling." '
v 12; Group Exemption Number ("GEN"). The group exemption number or GEN, assigned to the USCCB Group Ruling is 0928.: This number must be included otieach-Form 990/EZ, Form 990*Ti andForhi;55
the Group Ruiirig.n We: &A\ist against using GEN 0928;Ori;Form|SS-4; Request for Employer Identification Number, because' in th'e'past thisVhas resulted in the IRS imprpperly. jncludihg the ; USCCB as part of trie subordinate organization's name in IRS records.
13. Employer-Identification Numbers ("EINs"). Each subordinate organization under the Gf6up;Ruling must have and use its own EIN. Do not use the EIN of the USCCB or an affiliated parish, diocese or.other organization in any .filings with IRS (e.g., Forms 941, W-2, 1099, or 990/EZ) or other financial documents. In addition, subordinate organizations may hot use USCCB's EIN in order to qualify foronline donations, grants or matching gifts.
18 The IRS has expressed concern about organizations covered under the Group Ruling that fail to include the group exemption number (0928) on their Form 990/EZ/T filings, particularly the initial filing.|1010|
m.
m ft
if1
ft!.
awte-1
cmcA.QQ1(cm)
. :¦ ¦; Cortland Marioii^svelopinint; Corporation 13 ¦ ¦
' Fraiuxe Senior H6ming.'Qotppmtiqn.'' .v xf ¦.'-\: ¦>,uXMdeHiSeniorMoteir&Cgrp.dratiori:, *-»"53w •¦ •'' ri''J^ren^:SeMor.'Ko\i.$ir^\Gofp^rqAio^ KVi
Mdttheie'SQn&rirtywitg'Gow^ ' -
XjpiidAa'for- S«M«'^ASrM 1 tS'"' -1 '•' ' ,1s PalqtiP&k Semof HQUiinM.WKP,.:-:,*•,'>< •;>•'. " ¦ ,r,i^Piirti Co,[o:-i^j>irdablpi5enlo8;^pii$iiij::) fift-MM !t •• AU SwrtW KesiiiincS; 11701-S^tate StV.60628. IB:
vljfO
^608i?.«ftl#773-72i-0§(j3; *Sx:,5773-721t09Z0.li •V.' ^^^d^iSWBrtiSWSJI^S^ SBtfciiie>i'Ave,t
¦¦-'ffiivM3^a%6>M2ii»W,!M^quetfe Kd!f:60638.'i1Ifel:
"•Or>77S287jl7'400|*^*7^878a70'9V.>S;i - •
T,:0^l^eLa;.Saldati^?^gj'-9ii;.yu;v-i; ~.;v'-A,l.-y- ^'i'/'.
"'" C^jfeV^onbr-^naiiiOTiof Houri%'FiirStfVjl^5;cBQi4a^lBls,70B«.4.3-:28'73;i^
Ues'/'Tbrtiaice'^fttdBe^Propefty MjjtSWW •» ; i jSieW^^uwl'rBeritanUfi ^mOfAS^'^JlBn-
Fai:'r7,3^483:53aii TErtt W^^e^JXt^:" > •.' S&'Friiiitii-fa-Paula,; .7811ijSiirElUafll606ia.'Tel:
jj'Si^iePAi^air^
Suparrt«or;i.c-.'t, 'i...! .'"' :.-^,^-:;,:^lV>ja;Vv'.orijv;- •
Waukcgab; 6Q085.!3il:i847j7^2-4O(i.Q; Fa,;fi4.7-782-41S8: ll)iffieBpAw^i'fl^?or-* Tel: 773:374;8X65.;-:->.w;/«773'374;21.77,riJoaiiiie Homeless Houslnc ProgrataB: \rA'.:r:n']:yC'>'r-
PERMIT NO. 2016-2
COMMITTEE ON FINANCE CHARITABLE SOLICITATION TAG DAY REQUEST FORM AND ROUTE SHEET
PERMIT NUMBER: 2016-2
GROUP NAME: Doctors Without Borders/Medecins Sans Frontieres
ADDRESS: 333 7th Avenue, 2nd Floor, New York, NY 10001
TELEPHONE NUMBER: 212-679-6800
CONTACT PERSON: Jason Cone
DATE WRITTEN REQUEST WAS RECEIVED: December 15, 2015
SOLICITATION DATE: January 14, 2016 - April 30, 2016
CITY COUNCIL DATE: January 13, 2016
COMPLETION OF FILE DATE:
STATEMENT OF RECEIPTS AND DISTRIBUTION RECEIVED:
DATE PERMIT LETTER WAS SENT TO ORGANIZATION: January 13, 2016
VIOLATION (S)
COMMITTEE LETTER SENT:
COMPLY RECEIVED:
COMMENTS:
APPTJCATIC^r FOR CTTY OF CHICAGO CHARITABLE SOUCTBVnON PERMIT
(Please neatly print or type. If necessary in answering any question, please attach other sheets.)
Name of organization: Doctors Without Borders/Medecins Sans Frontieres (MSF)
Address: 333 7th Ave, Floor 2, New York, NY 10001 Telephone Number: (212)679-6800
Use the space below to list names, current positions, residence addresses and telephone' numbers of the officers in the organization:
Jason Cone, Executive Director, (212) 679-6800
Thomas Kurmann, Director of Development, (212) 679-6800
Andreu Maldonado, Director of Finance, (212) 679-6800
List the date and approximate location (s) of solicitation?
January 14, 2016 - April 30, 2016 in the following approximate locations: The Loop, Wicker Park, Andersonville, near South Side, Logan Square, the Magnificent Mile and Oak Park.
Approximately how many persons will be engaged in the solicitation? Team will consist of anywhere from 6 to 20 people.
Explain the methods your organization will use to solicit funds:
Street canvassing - our team will engage in conversation with people who choose to stop and speak with us about Doctors Without Borders' medical humanitarian work in more than 60 countries, and how they can help.
Was your organization ever allowed to solicit funds in prior years in the City of Chicago? If so, when?
Yes, in 2010 and 2015.
Include the following with your application:
A copy of the registration statement filed with the Attorney General of the State of Illinois; or exemption isreied by the Attorney General of the State of Illinois.
A facsimile of the tag, badge, emblem or other token (if any) which will be distributed as part of the solicitation, or which will be
used by your organization in its solicitation. Nq tgg Qr emb|em wj|| be distributed.
Please include any other relevant information which would assist the Committee on Finance in reviewing this application.
APPUCATIONS MUST BE RECEIVED BY THE COMMITTEE ON FINANCE NO LATER THAN 30 DAYS PRIOR TO THE COMMENCEMENT OF THE SOIJECITATION.
I/WE, OFFICER(S) OF THE ABOVE NAMED ORGANIZATION, CERTIFY THAT THE INFORMATION FURNISHED IN THIS STATEMENT AND ALL ATTACHED SHEETS IS TRUE AND CORRECT TO THE BEST OF MY/OUR KNOWLEDGE. (NOTE: AT LEAST ONE OFFICER OF THE ORGANIZATION MJST SIGN AND VERIFY THIS APPLICATION.)
jfs^ Director of
signature y<^^^^Tltle Development ^ 12/15/2015
s ¦
Signature Title Date
HOLD HARMLESS AGREEMENT
The undersigned officer on behalf of the subject organization agrees to defend, indemnity, save and hold harmless the City of Chicago tor any loss, liability, damage or cost which the City may incur due to the presence of volunteers of the subject organization on City premises for tne purpose of charitable solicitations.
The subject organization assumes full responsibility for risk of bodily injury, death or property damage due to the negligence of the subject organization or otherwise resulting from conduct or activity related to the participation in . charitable solicitation on the public way.
The officer of the subject organization has read and voluntarily signs the hold harmless agreement and waiver of liability and indemnity agreement.
Doctors Without Borders/Medecins Sans Frontiers (MSF)
12/15/2015 Date
Name of organization
SflP-09-15 05:47pm From-
T-MW P.02/02 F-583
OFFICE OF THE ATTORNEY GENERAL
September 9,2015 sTa! £ OF lU JNOls
Lisa Matfigan
ATTORNEY GENERAL
MEDECENS SANS FRONTIERES USA, INC. D/B/A DOCTORS WITHOUT BORDERS 333 7TH AVE 2ND FL NEW YORK, NY 10001
RE: RE: Status of MEDECINS SANS FRONTIERES USA, INC. D/B/A DOCTORS WITHOUT BORDERS under the Illinois Charitable Laws CO# 01025206
Dear Registrant:
This lener is pursuant to your request that the Attorney General confirm the status of MEDECINS SANS FRONTIERES USA, INC. D/B/A DOCTORS WITHOUT BORDERS under the Charitable Organization Laws.
This organization is currently registered with the Attorney General's Charitable Trust and Solicitations Bureau as CO# 01025206. It is current in the filing of its financial reports, having filed its report for the period ended December 31,2014. Please Jet as know if you require further information.
Sincerely,
Takiyah Martin Barnes, Compliance Officer
Charitable Trusts Bureau
100 West Randolph Street, 11th Floor
Chicago, Illinois 60601
Telephone: (312)814-2595
PERMIT NO. 2016-3
COMMITTEE ON FINANCE CHARITABLE SOLICITATION TAG DAY REQUEST FORM AND ROUTE SHEET
PERMIT NUMBER: 2016-3
GROUP NAME: Planned Parenthood Federation of America, Inc.
ADDRESS: 434 W. 33rd, New York, NY 10001
TELEPHONE NUMBER: 212-541-7800
CONTACT PERSON: Cecile Richards
DATE WRITTEN REQUEST WAS RECEIVED: December 30,2015
SOLICITATION DATE: January 14, 2016 - April 30, 2016
CITY COUNCIL DATE: January 13, 2016
COMPLETION OF FILE DATE:
STATEMENT OF RECEIPTS AND DISTRIBUTION RECEIVED:
DATE PERMIT LETTER WAS SENT TO ORGANIZATION: January 13, 2016
VIOLATION (S)
COMMITTEE LETTER SENT:
COMPLY RECEIVED:
COMMENTS:
APPLICATION FOR CITY OF CHICAGO CHARITABLE SOLICITATION PERMIT
(Please neatly print or type. In necessary in answering any question, please attach
additional sheets.)
Name of organization: pjtf nned Ptrertfttod federation America
Address: Lj$lj ^rrJjj tiV^H/ftt A"/ lOOOl
Telephone Number: J
Use the space below to list names, current positions, residence addresses and telephone numbers of the officers in the organization:
cecH wflwte. President, we6t3$rrft Ne^yvryiMicjotil iQ>*>w
strew, HtoVvftjftsi woo)
List the date and approximate Iocation(s) of solicitation: 2 /2 " ^ W~ ffi@0
(//v//6~ -yholiG I
Approximately how many persons will be engaged in the solicitation? 6tyUflr-£j
MbtW(\ Explain the methods your organization will use to solicit funds: f^Q/K
Planned fmnttvod tiaeriind tm^rvo^ campoign^nc
Has your organization ever been allowed to solicit funds in prior years in the City of Chicago? If so, when?
Include th?fo'l!owingHvltIi your/^plicationT0'^^ /w-^ pl> / o — Ow* l**- 2.
A copy of the registration statement filedT'wYth'the Attorney General of the State of Illinois; or exemption issued by the Attorney General of the State of Illinois.
A copy of the tag, badge, emblem or other token (if any) which will be distributed as part of the solicitation, or which will be used by your organization in its solicitation.
Please include any other relevant information which would assist the Committee on Finance in reviewing this application.
APPLICATIONS MUST BE RECEIVED BY THE COMMITTEE ON FINANCE NO LATE THAN 30 DAYS PRIOR TO THE COMMENCEMENT OF THE SOLICITATION.
I/WE, THE OFFICER(S) OF THE ABOVE NAMED ORGANIZATION, CERTIFY THAT THE INFORMATION FURNISHED IN THIS STATEMENT AND ALL ATTACHED SHEETS IS TRUE AND CORRECT TO THE BEST OF MY/OUR KNOWLEDGE. (NOTE: AT LEAST ONE OFFICER OF THE ORGANIZATION MUST SIGN AND VERIFY THIS APPLICATION.)
Signature Title Date_
Signature Title Date_
HOLD HARMLESS AGREEMENT
The undersigned officer on behalf of the subject organization agrees to defend, indemnify, save and hold harmless the City of Chicago for any loss, liability, damage or cost which the City may incur due to the presence of volunteers of the subject organization on City premises for the purpose of charitable solicitations.
The subject organization assumes full responsibility for risk of bodily injury, death or property damage due to the negligence of the subject organization or otherwise resulting from conduct or activity related to the participation in charitable solicitation on the public way.
The officer of the subject organization has read and voluntarily signs the hold harmless agreement and waiver of liability and indemnity agreement.
Signature of organization officer
Date f /
Name of organization
Apr 7 2015 02:52pm P084/004
Copllevltz & Canter Fax:818-472-5008
Apr 7 2015 02:52pm
Apr-07-15 02:68pm Frosv
OFF1GB OF THE ATTORNEY GENERAL
STATE OF ILLINOIS
Lisa Madigan
Ar tUR.S'EY GENAIUU
PLANNED PARENTHOOD FEDERATION OF AMERICA, INC. 434 W. 33RD STREET
NEW YORK, NY 10001
RE: RE: Status of PLANNED PARENTHOOD FEDERATION OF AMERICA, INC. under the Illinois Charitable Laws CO# 01009083
Dear Registrant:
This letter is pursuant to your request that the Attorney General confirm the status of PLANNED PARENTHOOD FEDERATION OF AMERICA, INC. under the Charitable Organization Laws.
This organization is currently registered with the Attorney General's Charitable Trust and Solicitations Bureau as COS 01009083. It is current in the filing of its financial reports, having filed its report for the period ended J une 30,2014. Please let us know if you require further information.
Takiyah Martin Barnes, Compliance Officer
Charitable Trusts Bureau
100 West Randolph Street. 11th Floor
Chicago, Illinois 60601
Telephone; (312) 814-2595
|