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An Ordinance of the County of Allegheny, Commonwealth of Pennsylvania, directing the creation of a tax-exempt entity with a mission to secure and administer financial resources to support and enhance objectives of the County and municipalities therein.
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WHEREAS, private donors may desire to provide monetary or other gifts to Allegheny County and the municipalities located therein from time to time; and
WHEREAS, private donations may be incentivized through the creation of an entity with tax exempt status under Section 5012(c) of the Internal Revenue Code with a mission to accept donations on behalf of the County; and
WHEREAS, such an entity should also function to streamline the process of gift acceptance, and could similarly improve the efficiency with which gifts are accepted by municipalities within the County if it were to accept gifts on their behalf;
The Council of the County of Allegheny hereby enacts as follows:
Section 1. Formation of Tax Exempt Entity
An entity with tax-exempt status under §501(c) of the Internal Revenue Code and with a mission to secure and administer financial resources to support and enhance objectives of the County and municipalities located therein, as well as to assist the County and/or municipalities in meeting their planning goals and to administer any funds voluntarily contributed by the public, shall be created as follows:
A. Finalization of the plans required under the terms of this ordinance shall be completed no later than January 31, 2008.
B. All necessary filings for federal tax-exempt status shall be completed and filed no later than August 31, 2008. Such filings shall be completed and filed by the County Law Department or, if necessary, by individuals or firms not employed by or under contract to Allegheny County and, to the extent practicable, shall be completed by individuals or firms performing their work at no cost to the County.
C. In the event that tax-exempt status is granted, the tax-exempt entity shall be fully formed and its Board of Directors or other controlling body shall have its first meeting no later than 90 days after notice of such approval is received by the County.
D. In the event that tax-exempt status is not granted, new schedules for revised filings may be created by Ordinance.
E. The Board of Directors for the entity required under the terms of this Ordinance shall be constituted as follows:
1. The primary sponsor of this Ordinance or his designee;
2. Two other Members of Allegheny County Council who shall not be members of the same political party;
3. The Director of the Allegheny County Department of Economic Development;
4. One member of each of the Councils of Governments operating within Allegheny County, to be appointed by each of those councils; and
5. Two at-large members who shall be residents of the County and who shall be appointed by Allegheny County Council.
F. The entity to be created under the requirements of this Ordinance shall be created and operated as a private entity, rather than as a part of the County government.
Section 2. Compliance With Home Rule Charter
Nothing contained within this Ordinance shall be deemed to constitute an acceptance of a gift or donation of real or personal property on behalf of Allegheny County, as required under Article IV, Section 2(j) of the Home Rule Charter of Allegheny County. Such acceptance shall only be accomplished through the adoption of a separate Ordinance specifically delineating the property to be accepted and the conditions of acceptance.
Section 3. If any provision of this Ordinance shall be determined to be unlawful, invalid or unenforceable, then that provision shall be considered severable from the remaining provisions of this Ordinance which shall be in full force and effect.
Section 4. Any Resolution or Ordinance or part thereof conflicting with the provisions of this Ordinance is hereby repealed so far as the same affects this Ordinance.