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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 ยง501(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 stat...
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