CODING: Words stricken are deletions; words underlined are additions.





                                                  SENATE AMENDMENT

    Bill No. CS for SB 1060

    Amendment No.    

                            CHAMBER ACTION
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11  Senator Sullivan moved the following amendment:

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13         Senate Amendment (with title amendment) 

14         On page 2, before line 1,

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16  insert:

17         Section 2.  Paragraph (o) of subsection (7) of section

18  212.08, Florida Statutes, is amended to read:

19         (o)  Religious, charitable, scientific, educational,

20  and veterans' institutions and organizations.--

21         1.  There are exempt from the tax imposed by this

22  chapter transactions involving:

23         a.  Sales or leases directly to churches or sales or

24  leases of tangible personal property by churches;

25         b.  Sales or leases to nonprofit religious, nonprofit

26  charitable, nonprofit scientific, or nonprofit educational

27  institutions when used in carrying on their customary

28  nonprofit religious, nonprofit charitable, nonprofit

29  scientific, or nonprofit educational activities, including

30  church cemeteries; and

31         c.  Sales or leases to the state headquarters of

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                                                  SENATE AMENDMENT

    Bill No. CS for SB 1060

    Amendment No.    





 1  qualified veterans' organizations and the state headquarters

 2  of their auxiliaries when used in carrying on their customary

 3  veterans' organization activities. If a qualified veterans'

 4  organization or its auxiliary does not maintain a permanent

 5  state headquarters, then transactions involving sales or

 6  leases to such organization and used to maintain the office of

 7  the highest ranking state official are exempt from the tax

 8  imposed by this chapter.

 9         2.  The provisions of this section authorizing

10  exemptions from tax shall be strictly defined, limited, and

11  applied in each category as follows:

12         a.  "Religious institutions" means churches,

13  synagogues, and established physical places for worship at

14  which nonprofit religious services and activities are

15  regularly conducted and carried on. The term "religious

16  institutions" includes nonprofit corporations the sole purpose

17  of which is to provide free transportation services to church

18  members, their families, and other church attendees. The term

19  "religious institutions" also includes state, district, or

20  other governing or administrative offices the function of

21  which is to assist or regulate the customary activities of

22  religious organizations or members. The term "religious

23  institutions" also includes any nonprofit corporation which is

24  qualified as nonprofit pursuant to s. 501(c)(3), Internal

25  Revenue Code of 1986, as amended, which owns and operates a

26  Florida television station, at least 90 percent of the

27  programming of which station consists of programs of a

28  religious nature, and the financial support for which,

29  exclusive of receipts for broadcasting from other nonprofit

30  organizations, is predominantly from contributions from the

31  general public. The term "religious institutions" also

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                                                  SENATE AMENDMENT

    Bill No. CS for SB 1060

    Amendment No.    





 1  includes any nonprofit corporation which is qualified as

 2  nonprofit pursuant to s. 501(c)(3), Internal Revenue Code of

 3  1986, as amended, which provides regular religious services to

 4  Florida state prisoners and which from its own established

 5  physical place of worship, operates a ministry providing

 6  worship and services of a charitable nature to the community

 7  on a weekly basis.

 8         b.  "Charitable institutions" means only nonprofit

 9  corporations qualified as nonprofit pursuant to s. 501(c)(3),

10  Internal Revenue Code of 1954, as amended, and other nonprofit

11  entities, the sole or primary function of which is to provide,

12  or to raise funds for organizations which provide, one or more

13  of the following services if a reasonable percentage of such

14  service is provided free of charge, or at a substantially

15  reduced cost, to persons, animals, or organizations that are

16  unable to pay for such service:

17         (I)  Medical aid for the relief of disease, injury, or

18  disability;

19         (II)  Regular provision of physical necessities such as

20  food, clothing, or shelter;

21         (III)  Services for the prevention of or rehabilitation

22  of persons from alcoholism or drug abuse; the prevention of

23  suicide; or the alleviation of mental, physical, or sensory

24  health problems;

25         (IV)  Social welfare services including adoption

26  placement, child care, community care for the elderly, and

27  other social welfare services which clearly and substantially

28  benefit a client population which is disadvantaged or suffers

29  a hardship;

30         (V)  Medical research for the relief of disease,

31  injury, or disability;

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                                                  SENATE AMENDMENT

    Bill No. CS for SB 1060

    Amendment No.    





 1         (VI)  Legal services; or

 2         (VII)  Food, shelter, or medical care for animals or

 3  adoption services, cruelty investigations, or education

 4  programs concerning animals;

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 6  and the term includes groups providing volunteer staff to

 7  organizations designated as charitable institutions under this

 8  sub-subparagraph; nonprofit organizations the sole or primary

 9  purpose of which is to coordinate, network, or link other

10  institutions designated as charitable institutions under this

11  sub-subparagraph with those persons, animals, or organizations

12  in need of their services; and nonprofit national, state,

13  district, or other governing, coordinating, or administrative

14  organizations the sole or primary purpose of which is to

15  represent or regulate the customary activities of other

16  institutions designated as charitable institutions under this

17  sub-subparagraph.  Notwithstanding any other requirement of

18  this section, any blood bank that relies solely upon volunteer

19  donations of blood and tissue, that is licensed under chapter

20  483, and that qualifies as tax exempt under s. 501(c)(3) of

21  the Internal Revenue Code constitutes a charitable institution

22  and is exempt from the tax imposed by this chapter. Sales to a

23  health system foundation, qualified as nonprofit pursuant to

24  s. 501(c)(3), Internal Revenue Code of 1986, as amended, which

25  filed an application for exemption with the department prior

26  to November 15, 1997 April 5, 1997, and which application is

27  subsequently approved, shall be exempt as to any unpaid taxes

28  on purchases made from November 14, 1990 January 1, 1994, to

29  December 31, 1997 June 1, 1997.

30         c.  "Scientific organizations" means scientific

31  organizations which hold current exemptions from federal

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                                                  SENATE AMENDMENT

    Bill No. CS for SB 1060

    Amendment No.    





 1  income tax under s. 501(c)(3) of the Internal Revenue Code and

 2  also means organizations the purpose of which is to protect

 3  air and water quality or the purpose of which is to protect

 4  wildlife and which hold current exemptions from the federal

 5  income tax under s. 501(c)(3) of the Internal Revenue Code.

 6         d.  "Educational institutions" means state

 7  tax-supported or parochial, church and nonprofit private

 8  schools, colleges, or universities which conduct regular

 9  classes and courses of study required for accreditation by, or

10  membership in, the Southern Association of Colleges and

11  Schools, the Department of Education, the Florida Council of

12  Independent Schools, or the Florida Association of Christian

13  Colleges and Schools, Inc., or nonprofit private schools which

14  conduct regular classes and courses of study accepted for

15  continuing education credit by a Board of the Division of

16  Medical Quality Assurance of the Department of Business and

17  Professional Regulation or which conduct regular classes and

18  courses of study accepted for continuing education credit by

19  the American Medical Association. Nonprofit libraries, art

20  galleries, performing arts centers that provide educational

21  programs to school children, which programs involve

22  performances or other educational activities at the performing

23  arts center and serve a minimum of 50,000 school children a

24  year, and museums open to the public are defined as

25  educational institutions and are eligible for exemption. The

26  term "educational institutions" includes private nonprofit

27  organizations the purpose of which is to raise funds for

28  schools teaching grades kindergarten through high school,

29  colleges, and universities. The term "educational

30  institutions" includes any nonprofit newspaper of free or paid

31  circulation primarily on university or college campuses which

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                                                  SENATE AMENDMENT

    Bill No. CS for SB 1060

    Amendment No.    





 1  holds a current exemption from federal income tax under s.

 2  501(c)(3) of the Internal Revenue Code, and any educational

 3  television or radio network or system established pursuant to

 4  s. 229.805 or s. 229.8051 and any nonprofit television or

 5  radio station which is a part of such network or system and

 6  which holds a current exemption from federal income tax under

 7  s. 501(c)(3) of the Internal Revenue Code. The term

 8  "educational institutions" also includes state, district, or

 9  other governing or administrative offices the function of

10  which is to assist or regulate the customary activities of

11  educational organizations or members. The term "educational

12  institutions" also includes a nonprofit educational cable

13  consortium which holds a current exemption from federal income

14  tax under s. 501(c)(3) of the Internal Revenue Code of 1986,

15  as amended, whose primary purpose is the delivery of

16  educational and instructional cable television programming and

17  whose members are composed exclusively of educational

18  organizations which hold a valid consumer certificate of

19  exemption and which are either an educational institution as

20  defined in this sub-subparagraph, or qualified as a nonprofit

21  organization pursuant to s. 501(c)(3) of the Internal Revenue

22  Code of 1986, as amended.

23         e.  "Veterans' organizations" means nationally

24  chartered or recognized veterans' organizations, including,

25  but not limited to, Florida chapters of the Paralyzed Veterans

26  of America, Catholic War Veterans of the U.S.A., Jewish War

27  Veterans of the U.S.A., and the Disabled American Veterans,

28  Department of Florida, Inc., which hold current exemptions

29  from federal income tax under s. 501(c)(4) or (19) of the

30  Internal Revenue Code.

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                                                  SENATE AMENDMENT

    Bill No. CS for SB 1060

    Amendment No.    





 1  ================ T I T L E   A M E N D M E N T ===============

 2  And the title is amended as follows:

 3         On page 1, line 5, after the semicolon

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 5  insert:

 6         amending s. 212.08, F.S.; providing an

 7         exemption from sales tax for sales to a health

 8         system foundation during specified years;

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