Florida Statute 196.195 | Lawyer Caselaw & Research

The 2024 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 196
EXEMPTION

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F.S. 196.195

196.195 Determining profit or nonprofit status of applicant.—

(1) Applicants requesting exemption shall supply such fiscal and other records showing in reasonable detail the financial condition, record of operation, and exempt and nonexempt uses of the property, where appropriate, for the immediately preceding fiscal year as are requested by the property appraiser or the value adjustment board.

(2) In determining whether an applicant for a religious, literary, scientific, or charitable exemption under this chapter is a nonprofit or profitmaking venture or whether the property is used for a profitmaking purpose, the following criteria shall be applied:

(a) The reasonableness of any advances or payment directly or indirectly by way of salary, fee, loan, gift, bonus, gratuity, drawing account, commission, or otherwise (except for reimbursements of advances for reasonable out-of-pocket expenses incurred on behalf of the applicant) to any person, company, or other entity directly or indirectly controlled by the applicant or any officer, director, trustee, member, or stockholder of the applicant;

(b) The reasonableness of any guaranty of a loan to, or an obligation of, any officer, director, trustee, member, or stockholder of the applicant or any entity directly or indirectly controlled by such person, or which pays any compensation to its officers, directors, trustees, members, or stockholders for services rendered to or on behalf of the applicant;

(c) The reasonableness of any contractual arrangement by the applicant or any officer, director, trustee, member, or stockholder of the applicant regarding rendition of services, the provision of goods or supplies, the management of the applicant, the construction or renovation of the property of the applicant, the procurement of the real, personal, or intangible property of the applicant, or other similar financial interest in the affairs of the applicant;

(d) The reasonableness of payments made for salaries for the operation of the applicant or for services, supplies and materials used by the applicant, reserves for repair, replacement, and depreciation of the property of the applicant, payment of mortgages, liens, and encumbrances upon the property of the applicant, or other purposes; and

(e) The reasonableness of charges made by the applicant for any services rendered by it in relation to the value of those services, and, if such charges exceed the value of the services rendered, whether the excess is used to pay maintenance and operational expenses in furthering its exempt purpose or to provide services to persons unable to pay for the services.

(3) Each applicant must affirmatively show that no part of the subject property, or the proceeds of the sale, lease, or other disposition thereof, will inure to the benefit of its members, directors, or officers or any person or firm operating for profit or for a nonexempt purpose.

(4) No application for exemption may be granted for religious, literary, scientific, or charitable use of property until the applicant has been found by the property appraiser or, upon appeal, by the value adjustment board to be nonprofit as defined in this section.

History.—s. 7, ch. 71-133; s. 17, ch. 76-133; s. 159, ch. 91-112; s. 2, ch. 91-196; s. 3, ch. 97-294; s. 2, ch. 98-289; s. 3, ch. 2000-228.

F.S. 196.195 on Google Scholar

F.S. 196.195 on Casetext

Amendments to 196.195

Arrestable Offenses / Crimes under Fla. Stat. 196.195

Level: Degree
Misdemeanor/Felony: First/Second/Third

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 196.195.

Annotations, Discussions, Cases:

Cases Citing Statute 196.195

Total Results: 20

Edward A. Crapo, as Alachua County etc. and John Power, as Alachua County Tax Collector v. Gainesville Area Chamber of Commerce, Inc. etc.

Court: District Court of Appeal of Florida | Date Filed: 2019-05-02

Citation: 274 So. 3d 453

Snippet: proving first that it is a nonprofit organization. § 196.195(2), (4), Fla. Stat. In addition, “[e]ach applicant

City of Largo, Florida v. Ahf-Bay Fund, LLC.

Court: Supreme Court of Florida | Date Filed: 2017-03-02

Citation: 215 So. 3d 10, 42 Fla. L. Weekly Supp. 254, 2017 WL 823607, 2017 Fla. LEXIS 425

Snippet: appraisers on an annual basis as defined in s. 196.195. § 196.1978, Fla. Stat. (2000). We find

Genesis Ministries, Inc. v. Gregory S. Brown, as Property etc.

Court: District Court of Appeal of Florida | Date Filed: 2016-02-15

Citation: 186 So. 3d 1074, 2016 WL 606685

Snippet: application for its exemption has met the criteria of s. 196.195, the property appraiser may accept, in lieu of

Ago

Court: Florida Attorney General Reports | Date Filed: 2008-09-24

Snippet: appraisers on an annual basis as defined in s. 196.195. The Legislature intends that any property owned

Fairhaven South, Inc. v. McIntyre

Court: District Court of Appeal of Florida | Date Filed: 2001-08-17

Citation: 793 So. 2d 110, 2001 Fla. App. LEXIS 11509, 2001 WL 930156

Snippet: Fairhaven must also meet the requirements of section 196.195 (determining the profit or nonprofit status of

Southlake Community Foundation, Inc. v. Havill

Court: District Court of Appeal of Florida | Date Filed: 1998-02-13

Citation: 707 So. 2d 361, 1998 Fla. App. LEXIS 1202, 1998 WL 56417

Snippet: “nonprofit” as that term is defined in section 196.195, Florida Statutes. (2) All property owned by an

TEDC/Shell City, Inc. v. Robbins

Court: District Court of Appeal of Florida | Date Filed: 1997-02-26

Citation: 690 So. 2d 1323, 1997 Fla. App. LEXIS 1574, 1997 WL 78340

Snippet: taxpayer from exempt entity status under section 196.195(3), Florida Statutes (1991), and therefore disqualifies

Davis v. MacEdonia Housing Authority

Court: District Court of Appeal of Florida | Date Filed: 1994-06-29

Citation: 641 So. 2d 131, 1994 WL 284111

Snippet: property appraiser or the value adjustment board," § 196.195(1), Fla. Stat. (1991). By ordering the property

Mastroianni v. Memorial Medical Center

Court: District Court of Appeal of Florida | Date Filed: 1992-10-23

Citation: 606 So. 2d 759, 1992 WL 308638

Snippet: evidenced by the current language in subsections 196.195(3) and (4), Florida Statutes (1989). These subsections

Public Housing Assistance, Inc. v. Havill

Court: District Court of Appeal of Florida | Date Filed: 1990-11-21

Citation: 571 So. 2d 45, 1990 Fla. App. LEXIS 8828, 1990 WL 179048

Snippet: a nonprofit corporation as defined by Section 196.195, Florida Statutes. 2. Montclair Village was financed

Metro. Dade Cty. v. Miami-Dade Cty. Community College Foundation, Inc.

Court: District Court of Appeal of Florida | Date Filed: 1989-05-09

Citation: 545 So. 2d 324, 14 Fla. L. Weekly 1134, 1989 Fla. App. LEXIS 2498, 1989 WL 47199

Snippet: for 1974 as a nonprofit hospital under Sections 196.195, 196.196, and 196.197, Florida Statutes (1973)

Turner v. Trust for Public Land

Court: District Court of Appeal of Florida | Date Filed: 1984-03-01

Citation: 445 So. 2d 1124

Snippet: status and TPL's purposes and activities, section 196.195(4), Florida Statutes (1981), provides that: No

Blake v. Miami Jewish Home & Hospital for the Aged, Inc.

Court: District Court of Appeal of Florida | Date Filed: 1978-08-01

Citation: 361 So. 2d 797, 1978 Fla. App. LEXIS 16486

Snippet: application for its exemption has met the criteria of s. 196.195, the [property appraiser] may accept, in lieu of

DADE CTY. TAXING AUTH. v. Cedars of Lebanon Hospital Corp.

Court: Supreme Court of Florida | Date Filed: 1978-02-16

Citation: 355 So. 2d 1202, 1978 Fla. LEXIS 4687

Snippet: other facilities. See Sections 196.012, 196.192, 196.195, 196.196, and 196.197, Florida Statutes (1973)