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![For official IRS information regarding [501(c)(3)] 'Exemption Organizations' and the IRS official website, follow this link.](images/irslogo.jpg)
The Good Shepherd Restoration Ministries, Inc., (a faith-based initiative), is a non-profit corporation with federal tax exempt status under the provisions of sections 509(a)(1) & 170(b)(1)(A)(vi) of Section 501(c)(3) of the Internal Revenue Code. As such, contributions made to this ministry are fully tax deductible. To learn more about our exempt status and to view and download PDF versions of our official filing documents, click on the appropriate link below, which best defines your search:
Menu of Documents
(1.) Qualifications for Tax Exemption under Section 501(c)(3) of the IRS Code
(2.) Application for Exemption under Section 501(c)(3) of the IRS Code
(3.) Letter of Determination for Recognition of Exemption (Certificate of Exemption)
(4.) Reguirements for Maintaining Exemption Status
(5.) Tax Benefits for Contributors to this Faith-Based Initiative
(6.) Required Disclosures to Contributors
(7.) How Do I or My Organization Contribute to this Faith-Based Initiative?
8.) Articles of Incorporation on file with Florida's Office of the Secretary of State
(9.) Organizational By-Laws on File with Florida's Office of the Secretary of State
(10.) State of Florida Consumer's Certificate of Exemption
How To Donate Online
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To take advantage of our online system, click here.
Other Ways To Donate
If you prefer, you may forward your financial contributions in the form of a check or money order made payable to this ministry at the following address:
The Good Shepherd Restoration Ministries, Inc.
Attn: Financial Support
P.O. Box 280035
Tampa, Florida 33682-0035
Qualifications For Exempt Status
To be tax-exempt as an organization described in § 501(c)(3) of the Code, an organization must be organized and operated exclusively for one or more of the purposes set forth in § 501(c)(3) and none of the earnings of the organization may inure to any private shareholder or individual. In addition, it may not attempt to influence legislation as a substantial part of its activities and it may not participate at all in campaign activity for or against political candidates.
The organizations described in § 501(c)(3) are commonly referred to under the general heading of "charitable organizations." Organizations described in § 501(c)(3), other than testing for public safety organizations, are eligible to receive tax-deductible contributions in accordance with § 170.
The exempt purposes set forth in § 501(c)(3) are charitable, religious, educational, scientific, literary, testing for public safety, fostering national or international amateur sports competition, and the prevention of cruelty to children or animals. The term charitable is used in its generally accepted legal sense and includes relief of the poor, the distressed, or the underprivileged; advancement of religion; advancement of education or science; erection or maintenance of public buildings, monuments, or works; lessening the burdens of government; lessening of neighborhood tensions; elimination of prejudice and discrimination; defense of human and civil rights secured by law; and combating community deterioration and juvenile delinquency.
To be organized exclusively for a charitable purpose, the organization must be a corporation, community chest, fund, or foundation. A charitable trust is a fund or foundation and will qualify. However, an individual or a partnership will not qualify. The articles of organization must limit the organization's purposes to one or more of the exempt purposes set forth in § 501(c)(3) and must not expressly empower it to engage, other than as an insubstantial part of its activities, in activities that are not in furtherance of one or more of those purposes.
This requirement may be met if the purposes stated in the articles of organization are limited in some way by reference to § 501(c)(3). In addition, assets of an organization must be permanently dedicated to an exempt purpose. This means that should an organization dissolve, its assets must be distributed for an exempt purpose described in this chapter, or to the federal government or to a state or local government for a public purpose.
To establish that an organization's assets will be permanently dedicated to an exempt purpose, the articles of organization should contain a provision insuring their distribution for an exempt purpose in the event of dissolution. Although reliance may be placed upon state law to establish permanent dedication of assets for exempt purposes, an organization's application can be processed by the IRS more rapidly if its articles of organization include a provision insuring permanent dedication of assets for exempt purposes. For examples of provisions that meet these requirements, download Publication 557 (PDF version), Tax-Exempt Status for Your Organization.
An organization will be regarded as "operated exclusively" for one or more exempt purposes only if it engages primarily in activities which accomplish one or more of the exempt purposes specified in § 501(c)(3). An organization will not be so regarded if more than an insubstantial part of its activities is not in furtherance of an exempt purpose. For more information concerning types of charitable organizations and their activities, download Publication 557 (PDF version).
The organization must not be organized or operated for the benefit of private interests, such as the creator or the creator's family, shareholders of the organization, other designated individuals, or persons controlled directly or indirectly by such private interests. No part of the net earnings of a § 501(c)(3) organization may inure to the benefit of any private shareholder or individual. A private shareholder or individual is a person having a personal and private interest in the activities of the organization. If the organization engages in an excess benefit transaction with a person having substantial influence over the organization, an excise tax may be imposed on the person and any managers agreeing to the transaction. See the FY-2002 CPE topic entitled Introduction to IRC 4958 for more information about this excise tax.
A § 501(c)(3) organization may not engage in carrying on propaganda, or otherwise attempting, to influence legislation as a substantial part of its activities. Whether an organization has attempted to influence legislation as a substantial part of its activities is determined based upon all relevant facts and circumstances. However, most § 501(c)(3) organizations may use Form 5768, Election/Revocation of Election by an Eligible Section 501(c)(3) Organization to Make Expenditures to Influence Legislation, to make an election under § 501(h) to be subject to an objectively measured expenditure test with respect to lobbying activities rather than the less precise "substantial activity" test. Electing organizations are subject to tax on lobbying activities that exceed a specified percentage of their exempt function expenditures. For further information regarding lobbying activities by charities, download Lobbying Issues.
For purposes of § 501(c)(3), legislative activities and political activities are two different things, and are subject to two different sets of rules. The latter is an absolute bar. A § 501(c)(3) organization may not participate in, or intervene in (including the publishing or distributing of statements), any political campaign on behalf of (or in opposition to) any candidate for public office. Whether an organization is engaging in prohibited political campaign activity depends upon all the facts and circumstances in each case.
For example, organizations may sponsor debates or forums to educate voters. But if the forum or debate shows a preference for or against a certain candidate, it becomes a prohibited activity. The motivation of an organization is not relevant in determining whether the political campaign prohibition has been violated. Activities that encourage people to vote for or against a particular candidate, even on the basis of non-partisan criteria, violate the political campaign prohibition of § 501(c)(3). See the FY-2002 CPE topic entitled Election Year Issues for further information regarding political activities of charities.
Our Application For Exempt Status
On May 16, 2001 our Board of Directors, by corporate resolution, authorized and designated an officer of the corporation to make formal Application for Recognition of Exemption under Section 501(c)(3) of the Internal Revenue Code to the appropriate office of the Internal Revenue Service (IRS).
On June 1, 2001 the designated officer of the corporation submitted the application, Form 1023, with all required attachments and supporting documents along with Form 8718, User Fee for Exempt Organization determination Letter Request, to the IRS office in Convington, Kentucky.
You may view a PDF version of the original document by clicking on the document link below. (This action requires the "Adobe Acrobat Reader" program. If you do not have a copy of this program installed on your system, you may download a free copy by clicking on the Get Acrobat Reader icon below.)
 Application for Recognition of Exemption under Section 501(c)(3) of the Internal Revenue Code (Including all required Attachments and Supporting Documents)
Our Certificate Of Exemption
On October 2, 2001 the Internal Revenue Service made an advanced ruling, which determined that this ministry, (a faith-based initiative), met all requirements according to statutes set forth in the Internal Revenue Code for classification as a non-profit corporation and was deemed a charitable organization with federal tax exempt status under the provisions of sections 509(a)(1) & 170(b)(1)(A)(vi) of Section 501(c)(3) of the Internal Revenue Code.
As such, The Good Shepherd Restoration Ministries, Inc. is exempt from federal and state taxes; furthermore, donations/contributions made to this ministry are fully tax deductible (To learn more about this tax benefit, click here). The period of the advance ruling is from April 13, 2001 to June 30, 2005.
You may view a PDF version of the original document by clicking on the document link below. (This action requires the "Adobe Acrobat Reader" program. If you do not have a copy of this program installed on your system, you may download a free copy by clicking on the Get Acrobat Reader icon below.)
Letter of Determination for Recognition of Exemption (Certificate of Exemption)
Maintaining Exempt Status
Generally, tax-exempt organizations must file an annual information return. Tax-exempt organizations that have annual gross receipts not normally in excess of $25,000 are not required to file the annual information return. In addition, churches and certain religious organizations, certain state and local instrumentalities, and other organizations are excepted from the annual return filing requirement.
Tax-exempt organizations, other than private foundations, must file Form 990, Return of Organization Exempt From Income Tax, or Form 990-EZ, Short Form Return of Organization Exempt From Income Tax. The Form 990-EZ is designed for use by small tax-exempt organizations and nonexempt charitable trusts. An organization may file Form 990-EZ, instead of Form 990, only if (1) its gross receipts during the year were less than $100,000, and (2) its total assets (line 25, Column (B) of Form 990-EZ) at the end of the year were less than $250,000. If your organization fails to meet either of these conditions, you cannot file Form 990-EZ. Instead you must file Form 990. All private foundations exempt under § 501(c)(3) must file Form 990-PF, Return of Private Foundation.
Form 990, Form 990-EZ, or Form 990-PF must be filed by the 15th day of the 5th month after the end of your organization's accounting period. The instructions for these forms indicate the Service Center to which they must be sent. See the FY-2002 CPE topic entitled Form 990 for more information.
A tax-exempt organization that fails to file a required return is subject to a penalty of $20 a day for each day the failure continues. The same penalty will apply if the organization fails to give correct and complete information or required information on its return. The maximum penalty for any one return is the lesser of $10,000 or 5 percent of the organization's gross receipts for the year. If the organization has gross receipts in excess of $1,000,000, the penalties are increased to $100 per day with a maximum penalty of $50,000.
Even though an organization is recognized as tax exempt, it still may be liable for tax on its unrelated business income. An exempt organization that has $1,000 or more gross income from an unrelated business must file Form 990-T, Exempt Organization Business Income Tax Return. The obligation to file Form 990-T is in addition to the obligation to file the annual information return. Tax-exempt organizations must make quarterly payments of estimated tax on unrelated business income. An organization must make estimated tax payments if it expects its tax for the year to be $500 or more. The Form 990-T of a tax-exempt organization must be filed by the 15th day of the 5th month after the tax year ends. An employees' trust must file Form 990-T by the 15th day of the 4th month after its tax year ends. A tax-exempt organization's Form 990-T is not available for public inspection. For additional information, download Publication 598, Tax on Unrelated Business Income of Exempt Organizations.
Every employer, including a tax-exempt organization, who pays wages to employees is responsible for withholding, depositing, paying, and reporting federal income tax, social security taxes (FICA), and federal unemployment tax (FUTA) for such wage payments, unless that employer is specifically excepted by statute from such requirements or if the taxes are clearly inapplicable.
Tax-exempt organizations must make their last three annual information returns and their approved application for recognition of exemption with all supporting documents available for public inspection. Pursuant to the Taxpayer Bill of Rights 2, the organization is required to provide copies of these documents upon request without charge (other than a reasonable fee for reproduction and copying costs). Penalties are provided for failure to comply with these requirements.
Tax Benefits For Contributors
Basic Facts on
Charitable Tax Deductions When Donating to Faith-Based Initiatives with 501(c)(3) Exemption Status
The
following are basic guidelines. Please consult a tax specialist
for specific information.
What
is the principal characteristic of a charitable gift? A gift is a voluntary transfer of money or property that
is made with no expectation of a commensurate return. If a donor receives
a financial or economic benefit in return for making a gift, the payment
is not a deductible charitable contribution except to the extent that it
exceeds the fair market value of the benefit.
Who
may deduct charitable contributions?
Currently, only donors who itemize deductions on their federal income tax
returns may deduct their gifts to qualifying nonprofit organizations.
Legislation, however, such as The Charitable Giving Tax Relief Act would
extend the tax deduction for charitable donations to nonitemizers, who
represent over two-thirds of American taxpayers.
Which
organizations qualify as recipients of deductible charitable contributions? Donors may deduct their
gifts to religious, charitable, scientific, educational and literary
institutions and others that are incorporated as 501(c)(3) organizations.
Gifts to state and local government, the federal government, qualifying
veterans and fraternal organizations and certain cemetery companies also
may be deductible. (For a complete list, please refer to Code Section
170(c)(2)(B) of the Internal Revenue Code.)
Must
a donor keep records in order to take a deduction for a charitable
contribution? Yes, and the record
keeping requirements vary according to the amount and type of gift. For
contributions less than $250, the canceled check, credit card or cash
receipt will suffice. For contributions of $250 or more, the donor must
obtain a "contemporaneous written acknowledgment" from the charity, which
must contain the date and amount of the contribution and a list of
benefits (if any) received in return with an estimation of their
value.
What
statements must the charity provide to the donor? When gifts exceed $75 and the charity provides a return
benefit, the charity must give the donor a written statement that provides
a good faith estimate of the value of the return benefit, and advises the
donor that only the amount of the gift in excess of the benefit is
deductible. Charities must provide donors with a written acknowledgment of
all gifts of $250 or more whether there is a return benefit. This
acknowledgment must state whether or not the charity provided a return
benefit and, if a benefit was provided, include the required
disclosure.
Can
charitable contributions be made with property instead of cash? Yes, but special rules apply for determining
the value of donated property, for the records that the donor must keep,
for the documents that must be filed with the IRS, and, in some cases, for
the amount of the contribution that you can deduct.
Does
every benefit, even a T-shirt, reduce the amount of the contribution
that can be deducted? No. Some benefits are
so insignificant they may be disregarded. If an item is an "insubstantial"
benefit, the amount of the contribution that can be deducted is not
reduced by the value of the item. Special rules define when a benefit is
insignificant.
Can
a donor refuse a benefit and so avoid having the benefit treated
as having been received in return for a charitable contribution? Yes, but only if the donor explicitly rejects the
benefit. It is not enough that the donor simply chooses not to use the
benefit.
Can
a volunteer deduct the value of his or her services? No. Individual taxpayers may not deduct the value of
their donated services.
Can
a volunteer deduct his or her expenses? Some expenses incurred when volunteering services,
for example, travel expenses, are deductible if they are not reimbursed by
the charity. However, travel expenses are deductible only if there is no
significant element of personal pleasure, recreation, or vacation
associated with the travel.
Please
contact your tax specialist for specific information.
How To Donate Online
We've partnered with Helping.Org to make it easy for you to donate on-line with your credit card or bank debit card. Donating is easy, safe and secure as Helping.Org employs advanced SSL encryption technology with its system.
Once you donate to The Good Shepherd Restoration Ministries online, Helping.Org electronically transfers the full amount of your donation directly to our bank account.
To take advantage of our online system, click here.
Other Ways To Donate
If you prefer, you may forward your financial contributions in the form of a check or money order made payable to this ministry at the following address:
The Good Shepherd Restoration Ministries, Inc.
Attn: Financial Support
P.O. Box 280035
Tampa, Florida 33682-0035
Required Disclosure To Contributors
This faith-Based initiative is eligible to receive tax-deductible contributions in accordance with § 170.
We must provide this written disclosure statement to our donors of a quid pro quo contribution in excess of $75. A quid pro quo contribution is a payment made to a charity by a donor partly as a contribution and partly for goods or services provided to the donor by the charity.
For example, if a donor gives a charity $100 and receives a concert ticket valued at $40, the donor has made a quid pro quo contribution. In this example, the charitable contribution portion of the payment is $60. Even though the part of the payment available for deduction does not exceed $75, a disclosure statement must be filed because the donor's payment (quid pro quo contribution) exceeds $75. The required written disclosure statement must:
- Inform the donor that the amount of the contribution that is deductible for federal income tax purposes is limited to the excess of any money (and the value of any property other than money) contributed by the donor over the value of goods or services provided by the charity, and
- Provide the donor with a good faith estimate of the value of the goods or services that the donor received.
The charity must furnish the statement in
connection with either the solicitation or the receipt of the quid pro
quo contribution. If the disclosure statement is furnished in connection
with a particular solicitation, it is not necessary for the organization
to provide another statement when the associated contribution is
actually received.
No disclosure statement is required when:
- The goods or services given to a donor meet the standards for "insubstantial value" set out in Rev. Proc. 90-12, 1990-1 C.B. 471, and Rev. Proc. 92-49, 1992-1 C.B. 987 (as updated);
- There is no donative element involved in a particular transaction with a charity (for example, there is generally no donative element involved in a visitor's purchase from a museum gift shop); or
- There is only an intangible religious benefit
provided to the donor. The intangible religious benefit must be provided
to the donor by an organization organized exclusively for religious
purposes, and must be of a type that generally is not sold in a
commercial transaction outside the donative context.
A penalty is imposed on a charity that does not make the required disclosure in connection with a quid pro quo contribution of more than $75. The penalty is $10 per contribution, not to exceed $5,000 per fund-raising event or mailing. The charity can avoid the penalty if it can show that the failure was due to reasonable cause.
Donors taking a deduction under § 170 are required to obtain contemporaneous written substantiation for a charitable contribution of $250 or more. To be "contemporaneous" the written substantiation must generally be obtained by the donor no later than the date the donor actually files a return for the year the contribution is made.
If the donee provides goods or services to the donor in exchange for the contribution (a quid pro quo contribution), this written substantiation (acknowledgment) must include a good faith estimate of the value of the goods or services. The donee is not required to record or report this information to the IRS on behalf of a donor.
The donor is responsible for requesting and obtaining the written acknowledgement from the donee. Although there is no prescribed format for the written acknowledgment, it must provide sufficient information to substantiate the amount of the contribution. For more information, see Publication 1771, which can be obtained by calling 1-800-TAX-FORM (1-800-829-3676).
Our Articles Of Incorporation
Having been led by the Holy Spirit as they believed, the founder and the original incorporators moved to establish an Evangelical Outreach Ministry that would serve as a Faith-Based Initiative with the mission of addressing the spiritual, basic mental health and life skills needs of the disenfranchised and most vulnerable members of the urban communities of North Tampa and Hillsborough County, Florida.
On April 13, 2001 the Registered Agent for this non-profit corporation filed the Articles of Incorporation for The Good Shepherd Restoration Ministries pursuant to the laws of the State of Florida. On April 17, 2001 the Secretary of State's Office issued a certification of the filing and assigned the Document Number: No1000002723 to our non-profit corporation.
Due to the mispelling of the name of the organization, on April 24, 2001 the corporation was required to file Articles of Correction correcting the name of the organization. On May 2, 2001 the Secretary of State's Office issued a certification of our filing of the Articles of Correction and issued the notice on Letter Number: 201A00026082.
In accordance with state statutes, Our Articles of Incorporation (view PDF version) are on file with theOffice of the Secretary of State, Division of Corporations in Tallahassee, Florida and are available for public inspection. You may view a PDF version of the original document(s) by clicking on the document link below. (This action requires the "Adobe Acrobat Reader" program. If you do not have a copy of this program installed on your system, you may download a free copy by clicking on the Get Acrobat Reader icon below.)
Articles of Incorporation on file with Florida's Office of the Secretary of State, Division of Corporations
Our By-Laws
The Good Shepherd Restoration Ministries, Inc. is fully incorporated pursuant to the laws of the State of Florida with established By-Laws, which govern the administration of the ministry.
Our By-Laws (view PDF version) and Articles of Incorporation (view PDF version) are on file with the Office of the Secretary of State in Tallahassee, Florida and are available for public inspection.
You may view a PDF version of the original document(s) by clicking on the document link below. (This action requires the "Adobe Acrobat Reader" program. If you do not have a copy of this program installed on your system, you may download a free copy by clicking on the Get Acrobat Reader icon below.)
Our State Certificate Of Exemption
Certain not-for-profit organizations such as The Good Shepherd Restoration Ministries, Inc. are exempt from sales and use tax on purchases and rentals of tangible personal property if that property is used in carrying out the organization's not-for-profit activities.
To receive this exemption, The Good Shepherd Restoration Ministries, Inc. filed Form DR-5 "Application for Consumers Certificate of Exemption" with Florida's Department of Revenue on October 12, 2001, and the exemption was granted.
(Please note that whether or not a not-for-profit entity is exempt from Florida's sales and use taxes has no impact or bearing on whether it will be exempt from Florida's other taxes such as intangibles tax, ad valorem tax or corporate income tax.)
You may view a PDF version of the original document(s) by clicking on the document link below. (This action requires the "Adobe Acrobat Reader" program. If you do not have a copy of this program installed on your system, you may download a free copy by clicking on the Get Acrobat Reader icon below.)
State of Florida Certificate of Tax Exemption
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