FUNDS AGREEMENT TO PROVIDE FAMILY CENTER SERVICES
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AGREEMENT
This Funds Agreement is made and entered into this ;?s~ day of (\li~\ . /q14? between
the City of Clearwater, hereinafter referred to as the City, and African-Ameiican Leadership
Council, Inc., hereinafter referred to as the Agency.
WHEREAS, it has been determined to be highly desirable and socially responsible to provide
the Agency's services to those whose need for such services would not otherwise be met; and
WHEREAS, the City desires to help those in need of the foregoing by providing funding for the
aforementioned service; and
WHEREAS, the Agency provides its services and operates in the City;
NOW, THEREFORE, the parties agree as follows:
ARTICLE I. TERM
The term of this agreement shall be for a period of approximately 12 months
commencing October 2, 1996 and continuing through the 30th day of September, 1997,
(the Tennination Date), unless earlier terminated under the terms of this agreement.
ARTICLE ll. RESPONSIDILITIES OF THE AGENCY
1. Services to be Provided. The Agency shall provide services in accordance with the
proposal submitted by the Agency and approved by the City, which is incorporated
herein by reference.
2. Area to be Served. Services rendered through this agreement shall be provided within
the corporate limits of the City as it now exists and as its boundaries may be changed
during the term of this agreement.
3. Scheduled Reports of Agency Activities. The Agency shall furnish the City Human
Relations Department, Grants Coordinator, with an annual report of activities conducted
under the provisions of this agreement within sixty days of the end of the Agency's fiscal
year. Each report is to identify the number of clients served, the costs of such service,
and commentary on the viability, effectiveness, and trends affecting the program.
4. Use and Disposition of Funds Received. Funds received by the Agency from the City
shall be used to pay for services as delineated by the Agency in the aforementioned
proposal. Funds existing and not used for this purpose at the end of the term of this
agreement shall be deemed excess to the intended purpose and shall be returned to the
City.
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5. Creation, Use and Maintenance of Financial Records.
a. Creation of Records. Agency shall create, maintain and make accessible to
authorized City representatives such financial and accounting records, books,
documents, policies, practices, and procedures necessary to reflect fully the
financial activities of the Agency. Such records shall be available and accessible
at all times for inspection, review, or audit by authorized City personnel.
b. Use of Records. Agency shall produce such reports and analyses that may be
required by the City and other duly authorized agencies to document the proper
and prudent stewardship and use of the monies received through this agreement.
c. Maintenance of Records. All records created hereby are to be retained and
maintained for a period not less than five (5) years from the termination of this
agreement.
6. Non-discrimination. Notwithstanding any other provision of this agreement, during the
term of this agreement, the Agency for itself, agents and representatives, as part of the
consideration for this agreement, does covenant and agree that:
a. No Exclusion from Use. No person shall be excluded from participation in,
denied the benefits of, or otherwise be subjected to discrimination in the operation
of this program on the grounds of race, color, religion, sex, handicap, age, or
national origin.
b. No Exclusion from Hire. In the management, operation, or provision of the
program activities authorized and enabled by this agreement, no person shall be
excluded from participation in or denied the benefits of or otherwise be subject
to discrimination on the grounds of, or otherwise be subjected to discrimination
on the grounds of race, color, religion, sex, handicap,age, or national origin.
c. Inclusion in Subcontracts. The Agency agrees to include the requirement to
adhere to Title VI and Title VII of the Civil Rights Act of 1964 in all approved
sub-contracts.
d. Breach of Nondiscrimination Covenants. In the event of conclusive evidence
of a breach of any of the above non-discrimination covenants, the City shall have
the right to terminate this agreement.
7. Liability and Indemnification. The Agency shall act as an independent contractor and
agrees to assume all risks of providing the program activities and services herein agreed
and all liability therefore, and shall defend, indemnify, and hold harmless the City, its
officers, agents, and employees from and against any and all claims of loss, liability, and
damages of whatever nature, to persons and property, including, without limiting the
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generality of the foregoing, death of any person and loss of the use of any property,
except claims arising from the negligence or willful misconduct of the City or City's
agents or employees. This includes, but is not limited to, matters arising out of or
claimed to have been caused by or in any manner related to the Agency's activities or
those of any approved or unapproved invitee, contractor, subcontractor, or other person
approved, authorized, or permitted by the Agency in or about its premises whether or
not based on negligence.
ARTICLE m. RESPONSIDILITIES OF THE CITY
1. Grant of Funds. The City agrees to provide a total grant of Five Thousand Dollars
($5,000.00) to fund the program in accordance with this agreement.
2. Payments. The total amount requested will be paid by the City to the Agency within
30 days after execution of this agreement by the City and the Agency but no earlier than
October 1 of the budget year for which the funds are authorized.
ARTICLE IV. DISCLAIMER OF WARRANTIES
This Agreement constitutes the entire Agreement of the parties on the subject hereof and
may not be changed, modified or discharged except by written Amendment duly executed
by both parties. No representations or warranties by either party shall be binding unless
expressed herein or in a duly executed Amendment hereof.
ARTICLE V. TERMINATION
1. For Cause. Failure to adhere to any of the provisions of this agreement in material
respect shall constitute cause for termination. This agreement may be terminated with 30
day notice.
2. Disposition of Fund Monies. In the event of termination for any reason, monies made
available to the Agency but not expended in accordance with this agreement shall be
returned to the City.
ARTICLE VI. NOTICE
Any notice required or permitted to be given by the provisions of this agreement shall
be conclusively deemed to have been received by a party hereto on the date it is hand-
delivered to such party at the address indicated below (or at such other address as such
party shall specify to the other party in writing), or if sent by registered or certified mail
(postage prepaid), on the fifth (5th) business day after the day on which such notice is
mailed and properly addressed.
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1. If to Agency, addressed to:
2. If to City, addressed to:
I
(Type or print Agency address here.)
Grants Coordinator
Human Relations Department
P.O. Box 4748
Clearwater, FL 34618-4748
ARTICLE VIT. EFFECI1VE DATE
The effective date of this agreement shall be as of the second day of October, 1996.
IN WITNESS WHEREOF, the parties hereto have set their hands and seals this
~ day of (\~\.o.V'-- , 1996.
Approved as to form and legal sufficiency:
Witnesses as to Agency:
~~pt
5fcjlc^-~ 11< r;
(/i07U/!; ~F
j/erot1/c/'l- ~ S e
CITY OF CLEARWATER, FLORIDA
By: ~fP-
City a ag
Attest:
'fL-Jb-~
Cynt ia E. Goudeau,:.City Clerk
'rr: Q G '~
i/ uttc (0. ?~~
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CITY 01' CLEARWATER
SOCIAL SBRVICBS GRU'l'
PROJBCT APPLICATIOII 1'0lUl
Phone: (813) 462-6884 for assistance
A. 'Application Information
Applicant:
(Sponsor/Developer)
Siqnatur
Date
IIOTB :
Orqanization Name:
(If different)
Address:
City; state; Zip
Telephone Number:
Contact Person:
Title:
Telephone Number:
Period for which funds
are beinq requested:
April 18, 1996
Due:
African-American Leadership Council, Inc.
same as above
1002 N. Greenwood Avenue
Clearwater, FL 34615
(813)298-8105
Roslyn Miller
Executive Assistant
(813)298-8105
October 1, 1996 to September 30, 1997
Bilal F. Habeeb-ullah
Board of Directors Chairperson
The City of Clearwater reserves the riqht to fund applicants at a
level lower than requested.
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B. Activity (Check one)
Adult Crime
Child Abuse
Elderly
Hunger
Juvenile Crime
physical Illness
parenting
Adolescents
Substance Abuse
unsupervised
Children
Youth Development X
other
(Describe Below)
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B.
P.
C.
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UOUlft' 01' PmrDIBG C1JJlJlBll'l'LY RBQUBSTBDI
(Not to exceed $10,000)
$10.000.00
D.
SPBCIPICALLY POR WHAT WILL ~IS KORBY BB US8O.
(Line item budget for this amount)
Program Director (full-time): Administrative and direct professional
par~lclpan~ supervlslon at $3U"UUO (salary plus fringes). Requesting
33% of total line item cost. Line Item: Salary $25,000
Fnnges 5, 000
Total $30,000
Total Request $10,000
BRIBP DESCRIPTION 01' PROJECT YOU WXSB TO PmrD UTILIZING ~IS
GRAft a
YOUTH DEVELOPMENT: To provide youth with age-appropriate. professionally
supervised activities that promote healthy development, through further
developing the "Youth Leadership Council". The Youth Leadership Council
will be an on-gOing youth activities organizing, planning and implementing
group consisting of college, high, middle. and elementary school students.
Operating from an "Organizational Concept" the Youth Leadership Council willi.!
have a functional Executive Board and three developmental deoartments
(i.e., educational, entrepreneurial and cultural).
BRIEF DESCRIPTION 01' YOUR OVERALL ORGAlfIZATION. The North Greenwood
Community Family Center is a collaborative venture between African-American
Leadership Council and North Greenwood Association. African-American
Leadershlp Councll is acting as lead organization with North Greenwood ();: ,
Association members representing the Family Center's governing board.
The partnershlp have aquired a Center site in the core area of the
North Greenwood Community, Tract 262.
North Greenwood Community Family Center's purpose is to prOVide a
Center that's community owned, operated and driven. The Center is based
on the bellef that families and neighborhoods know best what their own
resources and needs are and that they will utilize those resources and
address those needs when appropriate help is offered. The partnership
is seeking to demonstrate that the Center will become a model that is
effective in the following ways: 1) Strengthening and preserving families;
2) family empowerment; 3) economic self-sufficiency; 4) enhancing teen
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(see attachment-continued on next page)
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PAGE 4 CONTINUED
self-esteem; 5) developing involved citizens; 6) preventing teen
pregnancy; 7) increasing availability of health care; 8)breaking
the cycle of abuse and dependency, and 9) reducing the effects
of rapid growth and population mobility.
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WHBBR OF CLXDtTS SERVBD BY '1HXS PROGRAK.
Approximately 60
PBRCDtTAGB OF '1'IIBSB CLXBI1'1'S no ARB CX'IXIDS 01' CLZUWA'IBR.
Over 75%
CURREn OVERALL ORGUXIA'IXOII BUDGB'r (PLBASB ATTACK).
$76,686 (See attached budget)
NOTE: 1995/96 budget is based on an eight (8) month contract. The
1996/97 contract will be based on a twelve (12) month contract annualized
at $115 000.00.
XF '1H%S %'s STAR'I UP OR KA'ICKXRG KORBY, SPBCI:ry '1'IIB DBTAXLS ie:
nICK AGDCY OR ORGARIIA'IIOR WXLL PROVIDB '1'IIB KA'ICK, '1'IIB
REgUXRBllDTS AND '1'IIB MOun 01' '1'IIB KA'lCB.
This is not start up or matching money. The African-American Leadershio
Council will secure through grants and fund-raisers the remainin2 67~
of the requested line item expense.
IS YOUR AGDCY A REGISTBRBD 501(C) (3) 1I01l-PRO:rIT AGDTCY OR XII
'1'IIB PROCESS OF BECOKIRG ORB.
Yes. (see attached IRS Determination Letter)
DOES YOUR FACXLITY BAVB OR XS IT III '1'IIB PROCESS 01' ACgUIRXIIG
'l'BB APPROPRIATE LXCDSURE FOR '1'BB DELIVERY OF '1'IIB SBRVICBS
DBSCRXBBD III '1'IIIS APPLICA'IXOII.
Yes
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Form No.2
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NORTH GREENWOOD COMMUNITY FAM. CTR
Program Title
AFRICAN-AMERICAN LEADERSHIP COUNCIL
Agency
Date submitted
FEBRUARY 13. 1996
Revised page only, date submitted
CURRENT & PROPOSED OPERATING BUDGET
* Round Numbers To Nearest Dollars *
ACCT* TITLE (1) (2 ) (3 ) (4) (5 ) (6 )
94-95 95-96 94-95 95-96
PROG. PROG. , JWB JWB ,
PERSONNEL SERVICES BUDG. BUDG. CHG ALLOC ALLOC. CHG
51110 Salaries 52,840 36,628
TOTAL PERSONNEL SERVICES 52,840 36,628
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FRINGE BENEFITS
52200 SOCIAL SECURITY & MEDICARE 2,802 2,802
52210 RETIREMENT
52220 HEALTH & LIFE 3,333 3,333
52230 WORKER'S COMP. 549 549
52240 UNEMPLOYMENT COMPo 567 567
TOTAL FRINGE BENEFITS 7,251 7,251
OPERATING EXPENSES
53100 CONTRACTUAL SERVICES 2,000 2,000
53150 ACCOUNTING/AUDIT 2,900 2,900
53200 COMPUTER
53300 TRAVEL 1,247 1,247
53350 CONFERENCES 3,124 3,124
53360 TRAINING 800 800
53450 TELEPHONE 786 786
53460 TELEPHONE/LONG DISTANCE 80 80
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.. PROGRAM 1l0RTH o D FAM CTR
Form No. 2 (Continuedl (1) (2 ) (3) (4) (5) (6)
94-95 95-96 94-95 95-96
PROG. PROG. , JWB JWB ,
ACCTfI TITLE BUDG. BUDG. CHG ALLOC ALLOC. CHG
53500 POSTAGE 240 240
53550 UTILITIES 1,172 1,172
53560 WATER/SEWER/SANITATION 520 520
53570 JANITORIAL 4,053
53600 RENTAL Co LEASES (BLDG. ) 10,988 4,400
53610 RENTAL Co LEASES (EQUIP. ) 463 463
53650 INSURANCE 1,150 1,150
53700 EQUIP.REPAIR & MAINTENANCE
53710 PROPERTY REP. &
53720 GROUNDS REP. r.. MAINTENANCE
53730 VEHICLE REP. Co MAINTENANCE
53750 PRINTING 300 300
53760 COPYING 75 75
53800 ADVERTISING 100 100
53810 PROMOTIONAL ACTIVITIES 500 500
53900 OFFICE SUPPLIES 400 400
53950 OPERATING SUPPLIES 2,000 2,000
54000 SUBSCRIPTIONS 350 350
54010 BOOKS 700 700
54020 DUES/MEMBERSHIPS
54030 EDUCATIONAL MATERIALS 600 600
55100 FOOD NUTRITION 800 800
55120 TRANSPORTATION
55150 TITLE XX MATCH XXXXXX XXXXXX XXX
55200 ADMINISTRATIVE COST
55280 RES IDENTIAL PER DIEM XXXXXX XXXXXX XXX
55400 DAY PROGRAM PER DIEM XXXXXX XXXXXX XXX
55410 DAY PROGRAM SUBSIDY XXXXXX XXXXXXX XXX
56110 CAPITAL OUTLAY 4,500 4,500 XXX
57000 DEPRECIATION XXXXX XXXXXX XXX
OTHER 6,100 3,600
TOTAL OPERATING EXPENSES 45,948 32,807
TOTAL PROGRAM EXPENSES 106.039 o 1 76 686
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North Greenwood Community
Famil",P Center
program Title
African-American Leadership
Council. Inc.
Januarv 26. 1996
Date submitted
BUDGET NARRATIVE
1995/96
51110 Salaries $52,840 ($36,628 + $16,212 IN-KIND)
Salaries include a full time Program Director @ $16,828
for 35 weeks, a full time Executive Assistant e $9,240
for 33 weeks, full time Outreach Worker @ 10,560 for 33
weeks and support Staff (in-kind) @ $16,212 for 35
weeks (calculated @ $11.58 per hr. x 40 hrs. x 35
wks . ) .
52200 FICA
C31culated
~':lc:. c:.?O)
......w'w~..., .
$2,e02
@ 7.65% of
total progra~
salaries (7.e5~ x
52220 Health & Life $3,333
Health and Dental insurance calculated @ $208.28 x 8
month~ for pro;rare Director, @ $20e.2S x 4 mcnthz x 2
full time emplcyee~ (i.e., Executive A~zi~ta~t and
Outreach Worker).
52230 Worker's compensation
Calculated @ 1.5% of total of
(1.5% x $36,628).
$549
total program salariez
52240 Unemployment Compensation !567
Calculated @ 2.7\ of the first $7,000 of an employee's
salary ($7,000 x 3 employees x 2.7%).
53100 contractual Services $2,000
Diversity Training Associates will be contracted to do
ro~a~f/hoa""d aY\rI Pa....e...~ C"""''';l ~"'a;n;nt"! o~fe""
...,....... ...,... ....""'" ... ...... ...........'-- ......... '::=II ~ ...
technical assistance and assist in providing program
development @ $100 x 20.
53150 Accounting $2,900
Book-keeping services, staff/board training, training
on basic in-house account procedures, assisting in
establishing fiscal accounting system, and phone
consultation as needed calculated @ $175 x 8 months.
In addition, a program audit will be conducted within
120 days of contract completion @ a cost of
approximately $1,500.
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53300 Travel $1,247
A total of 4,300 miles @ .29 per mile: 1) Program
Director 3,200 miles @ .29 per mile; 2) outreach Worker
700 miles @ .29 per mile; and 3) Executive Assistant
400 miles @ .29 per mile.
53350 Conferences $3,124
Expenditures for transportation, registration, meals,
lodging, and incidentials incurred by employees in the
performance of their offical duties while attending two
major out of State conferences @ 600 x 3 employees for
one conference and $1,324 for two attendees at second
conference.
53360 Training $800
Cost of in-house training of staff, governing board,
volunteers, etc. to perfcr~ p~o9~arn duties.
53450 Telephon $786
Center net cost fer Martin Luther King Center and
Family Center ($33.90 for hook-up & $47 x 2 lines per
month) .
~~460 ~e'Oph^"e/L^"" n;~~.""e ~....QO
.",.;J ... 4'- ..'-'.... '-'..~ ..,.... "-"'..w ..-
Calculated e $10 x 8 months.
53500 Postage $240
Co~t of poctagc and parcel post ueed for general
program needc, ~uch as mail outs to pa~ents, youth,
~chocl~, bu~ine~~es, churche~1 and organi~ation~ e
approximately 94 mail-outs per month x $ .32 x e
mcnth~.
52550 Utilities $1,172
Calculated @ $146.50 x 8 months.
53560 Water/sewer/Sanitation $520
Calculated e $65 x 8 months.
53570 Janitorial $4,053 IN-KIND
Community resident(s) to prOVide janitorial services at
the rate of 10 hrs. per wk. x 35 wks. @ $11.58 per hr.
53600 Rental & Leases (BLCG.) $10,988
($4,400 + $6,588 IN-KIND)
Calculated @ $550 x 8 months for rental at North
Greenwood Community Family Center and in-kind @ $6,58e
for two offices and other space usage at the Martin
Luther King Center.
53610 Rental & Leases (EQUIP.) $463
Building security ala~ system calculated @ $125 x 3 of
4 quarters payments and $11 x 8 month~ fer Fa~ily
Center's water cooler rental.
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53650 Insurance
Cost of insurance
addition, Bonding
$1,150
for this program period is $500, in
Insurance cost @ the rate of $650.
53750 Printing $300
Cost of printing, duplicating, and/or binding books,
pamphlets, newletters, and other reading materials to
be distributed to educate residents about the
activities and services offered at the Family Center.
53760 Copying $75
Cost of paper, toner, ink and other costs associated
with copying on the in-house copy machine.
53800 Advertising $100
Cost of advertising, publication of public notices,
ordinances, bid invitations, and other item up to $100.
53S10 Promotional Activities $500
The Family Center is the pla~ning cite fer the
communi t~t wide month long t~crth Greenwood "'Ma~l Feet I'
and $500 will be u~ed to proreote and enhance ccremunity
participation and community bonding.
53900 Office Supplies $400
Cc~t of paper, ink pens, pencilE, calendarc, Etaplers,
staplc~, folder~, filez cabinetc, Dock E~elve~ and
other office Eupplie~ for program period.
53950 Operating Supplie~ !2,OCO
ThiE line item includes- the purchaeing of 2 high chair~
@ $45 each, 1 rocking chair e $100, 2 crib~ @ $150
each, 1 pla~~en @ $75, 10 floor mat~ ~ $20 each, Fax
machine f $139.99 (Pana~onic KX-Fl00}, T~~ewriter e
~?OO 00 (T~U Whee'LYr;te~ 15' Tc'eu;~;^n/'7CD ~ $1~0 an...~...
"'_""'~."J .......... ..... ........ II ... ..""'.""''''1 V A\, ~ -'
other miscellaneous cleaning zupplie~ and paper
products.
54000 Subscription $350
Magazines, newspaperz, journals and other publication~
that addresz healthy child development and cultural
awareness will be subscribed up to a cost of $350.
54010 BOOKZ $700
Books that enhance parenting, child development,
cultural awarenesz and age appropriate children book~
will be purchased up to a cozt of $700.
~4030
Educational Materials $600
Educational videos, tape~, garnes, toys, paints,
crayons, clay, etc. will be obtained up to $600.
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55100 Food Nutrition $800
Food and meals for program partiCipants calculated @
$100 x 8 months.
56110 Capital outlay $4,500
Purchase/Lease to own copy machine (Xerox 5026 Office
Copier) @ a cost of approximately $250 monthly and to
purchase a Computer (monitor, CD, 540 hard drive, 75
mega hurt, e HE RAM), panasonic Laser Printer, and
Power Back-up at a cost of apprOXimately $2,500.
Other $6,100 ($3,600 + $2,500 IN-KIND)
To sponsor 70 families with outings @ approximately
$1,400 for progr~~ period. Approximately $534 for
emergency funds to aid residents with needs that will
be assessed on a case by case basis and 3 sets of
fingerprinting for staff working with children.
Hone~~ell, Inc. donated $2,500 for the North Greenwood
Community Family Center Youth Leadership Council during
1994 and 1995 program year. A funding request will be
submitted to Honeywell, Inc. for the Youth Leadership
Council for 1996 and the $2,500 will be specifically
for the Youth Leadership Council, which operates as_
part of the Center's Child Developreent component. In
addition, $1,666 will be used to further develop the
Youth Leadership Council's organizational, fundraising,
and strategic planning capacity through stipends.
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,.
INTERNAL REVENUE SERVICeI
DISTRICT DIRECTOR
C - 1130
ATLANTA. GA 30301
DE~RTMENT OF THE TREASURV
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Date: OCT 'I 1992
Employer IdentificatiQ~ Numher:
59-3047645
Cc.ntact Persl,n:
JAMES ST. JULIEN
Contact Telephone Numb~r:
(404) 331-0171
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AFRICAN AMERICAN LEADERSHIP
COUNCIL INC
C/O BILAL FATIH HABEEB ULLAH
354 JACKSON STREET
DUNEDIN, FL 34698
Accounting ~eriod Ending:
December 31
Form 990 Required:
Yes
Addendum Appl ies:
Yes
Dear App I icant:
Based on information supplied, and assuming your operations Hi II be as
stated in your application for recognition of exemption, He have determined
you are exempt from Federal income tax under section 501(a) of the Internal
Revenue Code as an organization described in section 501(c) (3).
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w~ have further determined that you are not a privete foundation Hithin
thE:' nleaning .-.f section 509(a) clf the Code, because you are ail organizatic.n
describ~d in section 509(a) (2).
Letter 947(OO/CG)
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If your sources of support, or your purposes, character, or method of
operation change, please let us know so He Can consider the effect of the
change on your exempt status and foundation status. In the case of an amend-
ment to your organizational document or bylaws, please send us a copy of the
amended document or bylaws. Also, you should inform us of al i ch~nge~ in your
name or address.
A!: elf J<1nuary 1,1984, you are liable for taxf's under tiic Feileral
Insurance Contributions Act (social security taxes) on r~mun~ration of $100
or more you pay to each of your employees during a cal~hdar ~ear. You ar~
not I iabl~ for th~ tax imposed under the Federal Uh~mploymeni. lax Act (FUTA).
Since y.)U are neft a private foundatieln, you are not subject 1;0 th~ e>:cise
tdX~S under Chapter 42 of the Code. HOH~v~r, you are not automatically eX0mpt
frr..m e.ther F.~deral excise taxes. If you hav~ any questie.ns about excise,
employm~nt, or other Federal tax~s, pleas~ let us know.
Grantor~ and contributors may rely on this determination unlpss the
Internal Rev~nu~ Service pubJ jsh~s notice to the contrary. Howev~r, if you
los~ your s~ction 509(a) (2) status, a grantor or contributor may not rely
Oil this det~rminati(.n if he or sh~ Has in part responsible f(lr, or was aware
of, the act or fai lure to oct, or the substantial or material change on the
part of the oryanization that resulted in your loss of such ~tatus, or if he or
she acquired knowledge that the Internal Revenue Service had given notice that
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AFRICAN AMERICAN LEADERSHIP
you would no ionger be classified as a section 509(a) (2) org~nization_
Donors may deduct contributions to you as provided In s~ction 170 of the
Code. Beque~ts, legacies, devises, transfers, or gifts to you or for your use
are deductible for Federal estate and gift tax purposes if they meet the
appl icable provisions of Code sections 2055, 2106, and 2522.
Contribution deductions are allowable to donors only to the extent that
their contributions are gifts, with no consideration received. Ticket pur-
chases and similar payments in conjunction with fundraising pvents may not
necessari Iy qual ify as deductible contributions, depending OIl the cirtum-
stances. See Revenue Ruling 67-246, published in CUMulative Bulletin 1967-2,
on page 104, which sets forth guidelines regarding the deductibility, as chari-
table contributions, of payments made by taxpayers for admission to or other
participation in fundraising activities for charity.
In the heading of this letter we have indicated whether you must fi Ie Form
990, Return of Organization Exempt From Income Tax. If Yes is indicated, you
are required to file Form 990 only if your gross receipts each year are
normally More than 525,000. However, if you receive a Form 990 package in the
mail, please file the return even if you do not exceed the gross receipts test.
If you are not required to file, simply attach the label provided, check the
box in the heading to indicate that your annual gross receipts are normally
$25,000 or less, and sign the return.
If a return is required, it must be filed by the 15th day of the fifth
month after the end of your annual accounting period. A penalty of $10 a day
is charged when a return is filed late, unless there is reasonable cause for
the del~y_ However, the maximum penalty charged cannot exce~d $5,000 or 5 per-
ce~t of your gross r~ceipts for the year, whichever is less. This penalty may
also be charged if a return is not complete, so please be sure your r~turn is
complete before you file it.
You are not r~quired to file Federal income tax returns unle~s you are
subject to the tax on unrelated business income under section 511 of the Code.
If you are subject to this tax, you Must fi Ie an income tax return on Form
990-T, Exempt Organization Business Income Tax Return. In this letter we are
not det~rmining whether any of your present or proposed activities are unr~-
lated trade or business as defined in section 513 of the Cod~.
You need ~n employer identification number even if you Ilave no employees.
If an employ~r identification number was not entered on your application, a
number wi I I be assigned to you and you wi I I be advised of it. Please use that
number on al I returhs you fi Ie and in al I correspondence with the_Internal
Revenue Service.
If distributions are made to individuals, cas~ histories regarding the
recipients should be kept showing names, addresses, purposes of awards, manner
of selection, relationship (if any) to members, officers, trustees or donors of
funds to you, so that any and al I distributions made to individuals can be
Letter 9~7(OO/CG)
Sincerely 'lours.
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AFRICAN AMEKICAN LEADERSHIP
substantiat~d upon requ~st by the Internal Revenue Servic~. (Revenue Rut ing
56-304, C.B. 1956-2. pag~ 306.>
If we have indicated in th~ heading of this letter that an addendum
appt ies. the enClosed addendum is an integral part of this letter.
Because this letter could help resolve any questions about 'lour exempt
status and foundation status. you should keep it in your permanent records.
If 'Iou have any questions. please contact the person whose na.e and
telephon~ number are shown in the heading of this letter.
Paul Nillia.s
District Director
Enclosure(s):
Addendull
Letter 9~7(DO/CG>