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Pastor exits, Realtor enters
Rehoboth Ministries puts Franklin Street building on market after pastor leaves
By Lauren Stanforth
Published 9:56 p.m., Monday, August 13, 2012


SCHENECTADY — A century-old church that sits in the shadow of City Hall is for sale.

Rehoboth Ministries at 438 Franklin St. disbanded in June after its spiritual leader, Pastor Frank Corredera, returned to his founding congregation in Virginia.

The brick building, which still has its original stained-glass windows, balcony and pews, is listed for $299,900.

Corredera bought the church in 1998 for $125,000 after his congregation had grown to about 90 loyal members. Now with membership waning, Corredera said, Rehoboth's board voted to not find a new pastor after he announced his exit......................>>>>................>>>>.................Read more: http://www.timesunion.com/local/article/Pastor-exits-Realtor-enters-3785558.php#ixzz23c65fIe7

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ACTION

Notice And Request For Comments.
SUMMARY

In compliance with section 3506(c)(2)(A) of the Paperwork Reduction Act of 1995, the Office of Budget, Office of the Secretary, Department of the Interior (DOI), announces the proposed extension of a public information collection required by the Payments in Lieu of Taxes Act (PILT) and seeks public comments on the provisions thereof. After public review, the Office of Budget will submit a renewal request for the information collection to the Office of Management and Budget (OMB) for review and approval.Show citation box
TABLE OF CONTENTS

DATES:
ADDRESSES:
FOR FURTHER INFORMATION CONTACT:
SUPPLEMENTARY INFORMATION:
I. Abstract
II. Data
III. Request for Comments
DATES:
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Consideration will be given to all comments received by August 20, 2012.Show citation box
ADDRESSES:
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Send your written comments to the U.S. Department of the Interior, Office of the Secretary, Office of Budget, Attn. Niall O'Connor, 1849 C St. NW., MS 4106 MIB, Washington, DC 20240. Send any faxed comments to (202) 208-3911, attn Niall O'Connor. Comments may also be emailed to Niall_O'Connor@ios.doi.gov. Individuals providing comments should reference OMB Control Number 1093-0005, “Payments in Lieu of Taxes (PILT Act), Statement of Federal Land Payments, 43 CFR 44.23(a).” Before including your address, phone number, email address, or other personal identifying information in your comment, you should be aware that your entire comment—including your personal identifying information—may be made publicly available at any time. While you can ask us in your comment to withhold your personal identifying information from public review, we cannot guarantee that we will be able to do so.Show citation box
FOR FURTHER INFORMATION CONTACT:
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Requests for additional information on this renewed information collection should be directed to Niall O'Connor at U.S. Department of the Interior, Office of the Secretary, Office of Budget, 1849 C St. NW., MS 4106 MIB, Washington, DC 20240. You may also fax requests for further information to (202) 208-3911, or email him at Niall_O'Connor@ios.doi.gov.Show citation box
SUPPLEMENTARY INFORMATION:
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I. Abstract
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Office of Management and Budget (OMB) regulations in 5 CFR part 1320, which implement the Paperwork Reduction Act of 1995 (Pub. L. 104-13), require that interested members of the public and affected agencies have an opportunity to comment on information collection and recordkeeping activities(see 5 CFR 1320.8(d)). This notice identifies an information collection activity that the Office of Budget is planning to submit to OMB for extension or re-approval.Show citation box
97 (31 U.S.C. 6901-6907), as amended, the Payments in Lieu of Taxes (PILT) Act, was designed by Congress to help local governments recover some of the expenses they incur in providing services on public lands. These local governments receive funds under various Federal land payment programs such as the National Forest Revenue Act, the Mineral Lands Leasing Act, and the Taylor Grazing Act. PILT payments supplement the payments that local governments receive under these other programs. While the program is due to expire in 2012, the FY 2013 budget proposes a one-year extension of the current PILT program, maintaining the existing formula for calculating payments to counties. That proposal is currently pending before Congress. This renewal authority is being done in anticipation of reauthorization by Congress.Show citation box
The PILT Act requires that the Governor of each State furnish the Department of the Interior with a listing of payments disbursed to local governments by the States on behalf of the Federal Government under 12 statutes described in Section 6903 of 31 U.S.C. The Department of the Interior uses the amounts reported by the States to reduce PILT payments to units of general local governments from that which they might otherwise receive. If such listings were not furnished by the Governor of each affected State, the Department would not be able to compute the PILT payments to units of general local government within the States in question.Show citation box
In fiscal year 2004, administrative authority for the PILT program was transferred from the Bureau of Land Management to the Office of the Secretary of the Department of the Interior. Applicable DOI regulations pertaining to the PILT program to be administered by the Office of the Secretary were published as a final rule in the Federal Register on December 7, 2004 (69 FR 70557). The Office of Budget, Office of the Secretary is now planning to extend the information collection approval authority in order to enable the Department of the Interior to continue to comply with the PILT Act.Show citation box
II. Data
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(1) Title: Payments in Lieu of Taxes (PILT Act), Statement of Federal Land Payments, 43 CFR 44).Show citation box
OMB Control Number: 1093-0005.Show citation box
Current Expiration Date: December 31, 2012.Show citation box
Type of Review: Information Collection Renewal.Show citation box
Affected Entities: State, local, or tribal government.Show citation box
Estimated annual number of respondents: 43.Show citation box
Frequency of Response: Annual.Show citation box
(2) Annual reporting and record keeping burden: Average reporting burden per application: 75 hours.Show citation box
Total annual reporting: 3,225 hours.Show citation box
(3) Description of the need and use of the information: The statutorily-required information is needed to compute payments due units of general local government under the PILT Act (31 U.S.C. 6901-6907). The Act requires that the Governor of each State furnish a statement as to amounts paid to units of general local government under 12 revenue-sharing statutes in the prior fiscal year. While the program is due to expire in 2012, the FY 2013 budget proposes a one-year extension of the current PILT program, maintaining the existing formula for calculating payments to counties. That proposal is currently pending before Congress. This renewal is authority is being done in anticipation of reauthorization by Congress.Show citation box
III. Request for Comments
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Comments are invited on: (a) Whether the collection of information is necessary for the proper performance of the functions of the agency, including whether the information will have practical utility;(b) the accuracy of the agency's estimate of the burden of the information collection;(c) ways to enhance the quality, utility, and clarity of the information to be collected; and (d) ways to minimize the burden of the collection of information on those who respond, including through the use of appropriate automated, electronic, mechanical, or other collection techniques or other forms of information technology.Show citation box
Burden means the total time, effort, or financial resources expended by persons to generate, maintain, retain, disclose or provide information to or for a Federal agency. This includes the time needed to review instructions; to develop, acquire, install and utilize technology and systems for the purpose of collecting, validating and verifying information, processing and maintaining information, and disclosing and providing information; to train personnel and to be able to respond to a collection of information, to search data sources, to complete and review the collection of information; and to transmit or otherwise disclose the information.Show citation box
An agency may not conduct or sponsor, and a person is not required to respond to, a collection of information unless it displays a currently valid Office of Management and Budget control number.Show citation box
All written comments will be available for public inspection in the Main Interior Building, 1849 C Street NW., Washington, DC during normal business hours, excluding legal holidays. For an appointment to inspect comments, please contact Niall O'Connor by telephone on (202) 513-7785, or by email at Niall_O'Connor@ios.doi.gov to make an appointment. A valid picture identification is required for entry into the Department of the Interior.Show citation box
Pam Haze,
Deputy Assistant Secretary, Budget, Finance, Performance, and Acquisition.
[FR Doc. 2012-14915 Filed 6-18-12; 8:45 am]
BILLING CODE 4310-RK-P

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Taxes, Fees, and PILOTs (Payments in Lieu of Taxes)
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Read our special edition of Nonprofit Advocacy Matters, 2011 Top Ten State and Local Policy Issues, to learn about the new trend among many state and local governments toward policies and practices involving taxes fees, and PILOTs that threaten the missions of nonprofits.

Why It Matters to Nonprofits
The nonprofit community recognizes the budget challenges that state and local governments are facing; we experience them every day. Like governments, nonprofits are struggling to maintain services to their communities. In so doing, they earn their tax exemptions every day. Governments cannot impose new taxes and fees on nonprofit organizations without diminishing the impact that the nonprofits have in their communities. As a nonprofit leader in Minnesota said: "Nonprofits have tax exemption for a reason — they provide service to the community that lessens the burden on government. We are partners with government and the community. But as these additional fees and assessments get assigned, it comes out of our donated dollars and resources." Below is a list of challenges to the work of nonprofits across the US. For even more up-to-date information on taxes, fees, and PILOTs, view the newest edition of Nonprofit Advocacy Matters.

Current Issues:
Read about how taxes, fees, and PILOTs are affecting nonprofits arcoss the United States.
Taxes
Fees
PILOTs
Special Report
New Property, Sales, and Other Taxes
New Orleans, Louisiana: Mayor Mitch Landrieu abandoned efforts to alter the state constitution to allow the city to impose property taxes on nonprofits. City officials warned, however, that they plan to study the issue further and expand the inquiry to other Louisiana municipalities. Shortly before the Mayor’s decision, the Louisiana Association of Nonprofit Organizations published the results of its New Orleans Nonprofit Property Tax Exemption Survey that highlighted the negative consequences that the proposal would impose on nonprofits and those they serve.
Maine: Governor LePage vetoed a bill that would have exempted nonprofit performing arts groups from paying sales taxes. “Performing-arts organizations are important to the cultural fabric of Maine. However, simply because something is good does not mean it should enjoy tax-free status. Exemptions from the sales tax should be saved for the necessities of life — food, shelter, medicine — as well as for important initiatives meant to foster growth and create good paying jobs in Maine industries, increasing our overall tax base,” wrote Governor LePage in his veto letter. Of the $45,000 in annual revenue that the tax is projected to provide to the state, as much as $16,000 comes from just one performing arts organization, the Maine State Music Theatre.
Montana: A committee performing an interim study on nonprofit exemptions from property, corporate, and other taxes has agreed to table the study, recommending that a summary concluding document be provided at the next committee meeting.
Camden, New Jersey: The City of Camden acted unlawfully when it sought to impose property taxes on nonprofit day care facilities and others, according to the state tax court. As a result, the city is being ordered to reinstate property tax exemptions for the nonprofits and pay court costs.
North Carolina: Local leaders have proposed placing a cap on the amount of sales tax refunds certain nonprofits can receive (25 percent for a request that exceeds $1 million).
North Dakota: On June 12, voters turned down a proposed constitutional amendment to eliminate the state’s property taxes, although the ultimate impact on nonprofit tax exemption is unclear. At least one State Senator wants nonprofits to pay for police and other city and county services.  
Pennsylvania: Pennsylvania Senate leaders have introduced a constitutional amendment that gives the Legislature say over which organizations qualify as tax exempt. The proposal is intended to override a recent Pennsylvania Supreme Court decision denying the property-tax exemption of a religious camp on the grounds that it did not relieve a burden of government, a requirement under the Commonwealth Constitution. The ruling raised questions about the scope and validity of Act 55, the 1997 law that provided criteria to prevent haphazard interpretations of the Constitution and provide clarity and certainty in determining which organizations are eligible for tax exemptions.
Scranton, Pennsylvania: The City Council has instructed tax assessors to determine the value of tax-exempt properties in the community, and to report on whether certain nonprofit-owned vacant properties or properties used for non-exempt purposes should be subject to taxation. City leaders have indicated that they intend to seek voluntary payments in lieu of taxes (PILOTs) from large nonprofit property holders if new tax revenues are not sufficient to prevent the city from entering bankruptcy.
Rhode Island: The Senate Majority Leader has announced that he is introducing a bill to allow municipalities to tax educational institutions and hospitals 25 percent of what they would pay in property taxes if they were not tax exempt. The proposal would also completely remove tax exemptions on properties those nonprofits use to produce income by means other than providing educational and healthcare services.
Richmond, Virginia: Nonprofits could focus more on their missions if the city council decides to remove a moratorium placed on nonprofit property tax exemptions in 2007 to help pay for police, fire, and trash services. Reinstatement of the deduction would cost city government $199,500, but return that same amount to the community. “It seems like this money can be better used by the nonprofits in the furtherance of their missions rather than being collected and redistributed by the city,” said a councilman who is cosponsoring the change.
Washington: A bill that would create expiration dates for more than 200 tax exemptions, including nonprofit exemptions from taxes on sales, memberships, and fundraising revenues, effectively died in the State Legislature.
Tacoma, Washington: The City Council rejected a proposal to place a five percent ticket tax on nonprofit museums, theaters, and performing arts groups, citing concerns that the proposal unfairly targeted a few nonprofits. However, the council recently approved a proposal to reduce the business tax exemption for nonprofit health care providers.
New Fees & Charges
Chicago, Illinois: The city is eliminating water fee waivers that have benefitted some local nonprofits for several generations. The nonprofit fee waivers – which were not automatic, but provided at the discretion of individual aldermen – will be phased out over the next three years, with smaller nonprofits (defined as organizations with assets worth $250 million or less) receiving a 60 percent discount in 2012, a 20 percent break in 2014 and no discount on water fees by 2015. Among the nonprofits most affected by the changes is the Roman Catholic Archdiocese of Chicago, which expects its schools and parishes in the city to see costs increase by an average of $10,000 or more each from the water fees.
New York City: A bill introduced earlier this year would block a recent effort by the Department of Sanitation to extract $17 million from the work of the city’s nonprofits by requiring them to pay garbage service fees. The recently approved budget for New York City also includes a plan to charge nonprofit organizations a garbage collection fee that is estimated to raise $17.2 million in revenue.
Canyonville, Oregon: A nonprofit school is challenging in court a city ordinance that provides “churches, schools, and non-profits like our local YMCA and a non-profit senior residence will be charged double the normal water rates and substantially elevated sewage fees.” The city says the fee in lieu of taxes is necessary to cover the costs of police and fire protection.
Greenwood, South Carolina: The city council approved an agreement to accept an alternative proposal from three entities rather than placing a business license tax on nonprofits that charge fees for services (such as church daycare and pre-school facilities, hospitals, and community health centers) and sell goods to the public (potentially including rummage sales and second-hand stores that fund program operations).
Berkley County, West Virginia: A councilmember is floating a proposal to require nonprofits and churches to begin paying fire service fees, arguing that it will avoid shifting costs to residents and businesses.
Shawano, Wisconsin: The city plans to bill a local church for curb removal, a service the city usually provides for free. The committee responsible for overseeing the construction work is now questioning whether tax-exempt entities should be allowed to receive such services without payment.
Payments in Lieu of Taxes (PILOTs)
Hartford, Connecticut: Certain city leaders are seeking PILOT agreements with larger nonprofit property owners to close the city’s budget shortfall.
Belmont, Massachusetts: Belmont leaders have sent letters requesting a total of $530,000 in PILOTs from the town’s 38 nonprofits. And farther west in Eau Claire (WI), one local official has proposed imposing PILOTs or fees on nonprofits that she asserts can afford to pick up the city’s tab.
Boston, Massachusetts: Despite a state law that exempts charitable nonprofits from property taxes, Boston’s nonprofits have contributed $9.4 million in PILOTs to the city since July 2011, after the city mailed simulated tax bills to charitable organizations that own property worth more than $15 million. Eighteen nonprofits, including the New England Aquarium, the Museum of Science, and Suffolk University, have refused to give any cash to the government, noting that they already provide various benefits to the city.
Haverhill, Massachusetts: The City Council of Haverhill is also considering a similar proposal to require some nonprofits to pay PILOTs worth 25 percent of their non-existent property taxes.
Jamaica Plain, Massachusett: Jamaica Plain officials may directly impose on nonprofits Boston-like PILOTs  that are worth 25 percent of their would-be property tax bills.
Lowell, Massachusetts: The City Council voted 7-0 to seek home-rule power from the Massachusetts Legislature enabling it to charge some tax-exempt property owners 25 percent of the equivalent residential property tax bill. Churches and governmental entities would be exempt. The measure is being pushed by the Lowell City Manager, who is also chair of the Massachusetts Municipal Association’s fiscal policy committee.
Weymouth, Massachusetts : Weymouth leaders may create a task force to consider what some local nonprofit should be expected to pay.
New Jersey: State and city officials in New Jersey are calling for the creation of a task force to examine how best to collect PILOTs from nonprofits.
Downe Township, New Jersey: Not all PILOTs come from nonprofits; Downe is asking state leaders to restore and make permanent the state’s PILOT funding to recoup lost tax revenues due to large “Open Space” designations in their community that benefit all in New Jersey, not just Downe residents. The Township had been one of the four largest recipients of funds from PILOTs before 2010, receiving $380,000 from the state.
Red Bank, New Jersey: The mayor is asking state legislators to back a bill that would charge nonprofits payments in lieu of taxes (PILOTs) for purchasing any additional land that is currently on the tax rolls.
Reading, Pennsylvania: The Mayor of Reading has taken up a new plan for how to get nonprofits to contribute more to help fill the city’s budget holes. After sending letters to local nonprofits requesting voluntary payments in lieu of taxes (PILOTs) in April, the Mayor is now asking nonprofits to perform a sort of service in lieu of taxes. The city is looking to as many as 240 organizations to participate in 100 cleanups or to adopt blocks or parks to keep clean.
Pittsburgh, Pennsylvania: The property tax exemption for nonprofits in Pittsburgh is under assault on multiple fronts as government officials seek payments in lieu of taxes (PILOTs) to help fill significant budget deficits. The City Council has grudgingly given preliminary approval to a plan authorizing the city to receive $5.3 million in payments from the Public Service Fund on behalf of a consortium of larger nonprofits in the area. Previous agreements for voluntary contributions from nonprofits to the city expired on December 31 of 2011.
Scranton, Pennsylvania: A little more than a month after the Scranton City Council instructed tax assessors to calculate the value of tax-exempt properties, officials from the city’s three taxing bodies have begun meeting to discuss prospects for seeking PILOTs from local college, university, and nonprofit groups.
Providence, Rhode Island: The Mayor of Providence is backing a bill that would allow the city to charge certain nonprofits 25 percent of the property taxes they would pay if they were not tax exempt. Making special exceptions for nonprofit hospitals, the Mayor has also said that these organizations may be given a deal in which they are allowed to take over government-provided services instead of making payments to the city. After repeated prodding and threats from local officials, Brown University announced that it will pay the city of Providence $31.5 million over the next eleven years.
Memphis, Tennessee: Memphis City Council members focused on the value and impact of nonprofits in the community and voted to ask, not tell, nonprofits to consider contributing directly to the financial health of the city. The position of the nonprofit community was clear. “No one in government should feel embarrassed about asking nonprofits to help in new or expanded ways,” wrote Nancy McGee of the Alliance for Nonprofit Excellence, the association of nonprofits in Memphis. She added, “At the same time, no local nonprofit organizations should feel in any way compelled, as has been the case in cities like Boston and Pittsburgh, to divert essential and needed resources away from their missions of improving life in Memphis.”
Madison, Wisconsin: The Mayor of Madison is creating a task force to study voluntary payments from nonprofits based on their would-be property tax values. The task force reportedly will be made up of representatives from the City Council as well as the nonprofit and private sectors.
Council of Nonprofits Special Report: State Budgets Threaten Nonprofits
As state governments across the country grapple with severe budget deficits, many are placing extraordinary burdens on nonprofits. The National Council of Nonprofits released a special report, State Budget Crises: Ripping the Safety Net Held by Nonprofits, documenting how states are delaying contract payments to their nonprofit partners, slashing funds for essential programs, and imposing new fees and taxes on 501(c)(3) organizations. The report encourages leaders of governments, foundations, and nonprofits to work together to address challenges posed by state budget crises.

What Nonprofits Can Do
Find your State Association and get involved to address these and other developing issues in your state. Tell your organization’s story and explain the impact that losing your tax exemption would have on your ability to meet your mission.