O-74-98 09/28/98VILLAGE OF LEMONT
ORDINANCE NO.
ORDINANCE REDUCING
FEES AND COSTS FOR NOT - FOR - PROFIT ENTITIES
ADOPTED BY THE
PRESIDENT AND BOARD OF TRUSTEES
OF THE VILLAGE OF LEMONT
ThisoVja day of
Published in pamphlet form by
authority of the President and
Board of Trustees of the Village
of Lemont, Cook, Will and DuPage
Counties Illinsis, this 9.jj
day of �,1 , lit. , 1998.
ORDINANCE NOO --7'' -r.
ORDINANCE REDUCING
FEES AND COSTS FOR NOT - FOR - PROFIT ENTITIES
WHEREAS, the Village of Lemont recognizes the effort of local and national
organizations promoting public good and not organized for profit; and
WHEREAS, the Village of Lemont is desirous of assisting such organizations in providing
community services by reducing fees and charges that are normally paid for by individuals and
organizations for profit.
NOW, THEREFORE, BE IT ORDAINED BY THE PRESIDENT AND BOARD OF
TRUSTEES OF THE VILLAGE OF LEMONT, COUN1'1ES OF COOK, WILL AND DUPAGE
COUNTIES, ILLINOIS, AS FOLLOWS:
SECTION 1: Charges for zoning relief and building permit fees to not- for - profit
corporations or associations shall not be required to pay the first Five Hundred and 00 /100
Dollars ($500.00) and one -half of the fee in excess of Five Hundred and 00/100 Dollars
water /sewer tap -on fees
($500.00). The fee reduction shall not apply to reimbursable expenses, consultant fees or Other
out -of- pocket expenses.
SECTION 2: A not -for- profit corporation or organization shall mean an entity in good
standing currently issued a tax exemption from the Internal Revenue Service and proof of such
exemption shall be submitted at the time of application for permit or zoning relief.
SECTION 3: All Ordinances or parts of Ordinances in conflict herewith shall be and the
same are hereby repealed.
SECTION 4: The Village Clerk of the Village of Lemont shall certify to the adoption of
this Ordinance and cause the same to be published in pamphlet form.
SECTION 5: This Ordinance shall become effective as of January 1, 1998.
PASSED AND APPROVED BY THE PRESIDENT AND BOARD OF TRUSTEES OF
THE VILLAGE OF LEMONT, COUNTIES OF COOK, WILL AND DUPAGE, ILLINOIS, on
this day of
Barbara Buschman
Keith Latz
Connie Markiewicz
Rick Rimbo
Ralph Schobert
Mary Studebaker
AYES NAYS ABSENT PASSED
Approved by me this day of
ATTEST:
CHARLENE M. SMO LEN, Village Clerk
i / /I4.JL • 1998.
fRicrhar A. Kwasneski, Village President
C ARLENE M. SMO LEN, Village Clerk
B:ORDNANCEWOTFORPROFR ORD
cd rues).
C. Exempt Organization Reference
Chart
Type of
Organization
Corporations Organized Under
Act of Congress
Title Holding Corporations
Charitable, Religious, Educational,
Scientific, etc., Organizations 501(c)(3)
Civic Leagues and Social Welfare
Organlzationa e01(c)(4)
Labor, Agricultural, and
Horticultural Organizations 501(c)(6)
Business Leagues, etc 501(c)(6)
Social end Recreation Clubs 501(c)(7)
Fraternal Beneficiary and Domestic 501(c)(8)
Fraternal Societies and Associations & (10))
voluntary Employees' Beneficiary
Associations 501(0)(9)
Teachers' Retirement Fund Aasootatlere, 501(c)(11)
Benevolent Life Insurance Association,
Mutual Ditcn or Irrigation Companies,
Mutual or Cooperative Telephone
Companies, etc. 501(e)(12)
Cemetery Companies 501(,)(13)
State Chartered Credit Unions,
Mutual Reserve Funds 501(t)(14)
Mutual Insurance Companies or
Associations 501(C)(15)
Cooperative Organizations To
Finance Crop Operations 601(e)(16)
Supplemental Unemployment
Benefit Trusts 501(e)(17)
Employee Funded Pension Trusts
(created before 6/25/59) 501(e)(18)
Organizations of Past or Present 501(c)(16))
Members of the Armed FofCe6 & (23)
Black Lung Benefit Trusts 501(c)(21)
Withdrawal Liability Payment Funds 501(c)(22)
Title Holding Corporations or Trusts 501(c)(25)
State•Sponsored Organizations Providing
Health Coverage for Hlgh -Rlek
Individuals 501(C)(26)
State- Sponsored Workmen's •
Compensation and Reinsurance
Organisations 501 (c)(27)
Religious and Apostolic Associations 501(d)
Cooperative Hospital Service
• Organizations S01(e)
Cooperative Service Organizations of
Oper'aling Educational Organizations
CRIIC Care Organizations
Charitable Risk Pools
LR.C.
Section
601(a)(1)
501(c)(2)
501(1)
501(k)
501(n)
0. Forma and Publications To File or
Use
You may obtain forms and publications by;
Personal computer. Visit the IRS's Internet
Web Site at www,lrs.uetreae.gov to get:
• Forms and instructions
• Pubiicatleng
Superintendent of Documents at 2c
(select Option 1), or go through GP
Web Site www.eccess.gpo.govfau
By phone end In person, To ore
publications, call 1.800-TAX -FORM
(1400- 8294678). You can eiso get
and publications at your local IRS c
Schedule A (Form 990). Organize:
Under Section 501 (c)(3) (Except Pr
Foundation), 501(e). 501(1), 501(k).
Section 4947(a)(1) Nonexempt Cha.
Trust. The Schedule A (Form 990)1
Form 980, or Form 990•EZ, for a se
501(c)(3) organization that Is not a p
foundation (and Including an organlz
described In section 501(e), 501(1), -
501(n)). It Is also filed with Farm 99
990-E Z, for a section 4947(e)(t) no-
charitable trust that Is not treated as
foundation. An organization Is not re
file Schedule A (Form 990) If Its gro-.
are normally 325,000 or less, See 1t'
receipts discussion In General Intil,
Farms W-2 and W$. Wage and T=
Statement, and Transmittal of Wage
Statements.
Form 940. Employer's Annual Fecr
Unemployment (FUTA) Tax Return,
Form 941. Employer's Quarterly Fe-
Return, Used to report social secur*t*
Medicare, and Income taxes withhel
employer and social security and Me
taxes pald by an employer.
Form 943. Employer's Annual Tax
AgricuitUrai Employees.
Trutt Fund Recovery Penalty,—
8=138, Income, social security, and ?;
taxes that must be collected or withhe.
collected or withheld, or these taxes
paid to the IRS, a Trust Fund Recover
mey apply. The Trust Fund Recovery
may be Imposed on all persons (inch:
volunteers) who the IRS determines
responsible for collecting, accounting
paying over these taxes, and who aete
in not doing so.
This penalty does not apply to vole
unpaid members of any board of trust
directors of a tax- exempt organization
members are solely stirring -1n an hen
capacity, do not participate In the day -
or financial activities of the organizatic
do not have actual knowledge of the 1
collect, account for,'and pay over arse
However, the preceding sentence doe
apply It It results In no person being IIE
the penalty,
The penalty Is equal to the unpaid 1
tax. See the Instructions for Pub. 15 (r
E), Employer's Tax Guide, for more de
Including the definition of responsible