196.195
Determining profit or nonprofit status of applicant.
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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.
Notes of Decisions
Cited in 10
cases, 1973–2019 · leading case: TEDC/Shell City, Inc. v. Robbins
TEDC/Shell City, Inc. v. Robbins (1997)
“Section 196.195, Florida Statutes, provides the criteria for determining whether an entity is a nonprofit venture eligible for an exemption.”
Turner v. Trust for Public Land (1984)
“As to non-profit status and TPL's purposes and activities, section 196.195(4), Florida Statutes (1981), provides that: No application for exemption may be granted for religious, literary, scientific or charitable use of property until the applicant has been found .”
Davis v. MacEdonia Housing Authority (1994)
“3d DCA 1964), who must supply "such fiscal and other records showing in reasonable detail the financial condition, record of operation, and exempt and nonexempt uses of the property for the immediately preceding fiscal year as are requested by the property appraiser or the value…”
Public Housing Assistance, Inc. v. Havill (1990)
“PHAI is a nonprofit corporation as defined by Section 196.195, Florida Statutes. 2. Montclair Village was financed exclusively by federal grants and loans from the Farmer's Home Administration.”
Southlake Community Foundation, Inc. v. Havill (1998)
“Additionally, Foundation was “nonprofit” as that term is defined in section 196.195, Florida Statutes. (2) All property owned by an exempt entity and used “predominantly for exempt purposes is to be exempted from ad valorem taxation to the extent of the ratio that such…”
Edward A. Crapo, as Alachua County etc. and John Power, as Alachua County Tax Collector v. Gainesville Area Chamber of C (2019)
“In addition, “[e]ach 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…”
Fairhaven South, Inc. v. McIntyre (2001)
“1975, Fairhaven must also meet the requirements of section 196.195 (determining the profit or nonprofit status of an applicant) and section 196.”
Bystrom v. Siddha Yoga Dham of Miami, Florida, Inc. (1987)
“is not a qualifying nonprofit applicant for assessment year 1982 within the meaning of § 196.195, Fla. Stat. As a result of the foregoing finding, it is apparent that Siddha Yoga Dham of Miami, Florida, Inc.”
American Federation of Police, Inc. v. Tax Assessor (1973)
“Second, the statute affirmatively requires each applicant to show that it is “non-profit” as defined in §196.195. See §196.195(3)-(4). *63 “Exempt use of property” means predominant or exclusive use of property for educational, literary, scientific, religious, charitable, or…”
International Society for Krishna Consciousness of Miami Beach, Inc. v. Bystrom (1988)
“As the owner-applicant, BTHC must be able to show that it is a qualifying nonprofit applicant within the meaning of § 196.195, Florida Statutes (1985); The record before this Court affirmatively establishes that as a matter of law BTHC cannot make the showing necessary to…”
— 196.195(1) — 1 case
Davis v. MacEdonia Housing Authority (1994)
“3d DCA 1964), who must supply "such fiscal and other records showing in reasonable detail the financial condition, record of operation, and exempt and nonexempt uses of the property for the immediately preceding fiscal year as are requested by the property appraiser or the value…”
— 196.195(2) — 1 case
Edward A. Crapo, as Alachua County etc. and John Power, as Alachua County Tax Collector v. Gainesville Area Chamber of C (2019)
“In addition, “[e]ach 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…”
— 196.195(3) — 3 cases
TEDC/Shell City, Inc. v. Robbins (1997)
“Section 196.195, Florida Statutes, provides the criteria for determining whether an entity is a nonprofit venture eligible for an exemption.”
Edward A. Crapo, as Alachua County etc. and John Power, as Alachua County Tax Collector v. Gainesville Area Chamber of C (2019)
“In addition, “[e]ach 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…”
American Federation of Police, Inc. v. Tax Assessor (1973)
“Second, the statute affirmatively requires each applicant to show that it is “non-profit” as defined in §196.195. See §196.195(3)-(4). *63 “Exempt use of property” means predominant or exclusive use of property for educational, literary, scientific, religious, charitable, or…”
— 196.195(4) — 3 cases
Turner v. Trust for Public Land (1984)
“As to non-profit status and TPL's purposes and activities, section 196.195(4), Florida Statutes (1981), provides that: No application for exemption may be granted for religious, literary, scientific or charitable use of property until the applicant has been found .”
Edward A. Crapo, as Alachua County etc. and John Power, as Alachua County Tax Collector v. Gainesville Area Chamber of C (2019)
“In addition, “[e]ach 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…”
Fairhaven South, Inc. v. McIntyre (2001)
“1975, Fairhaven must also meet the requirements of section 196.195 (determining the profit or nonprofit status of an applicant) and section 196.”
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