Bill Text: HI HB1350 | 2010 | Regular Session | Introduced

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Bill Title: General Excise Tax; Nonprofit Organizations

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2009-05-11 - Carried over to 2010 Regular Session. [HB1350 Detail]

Download: Hawaii-2010-HB1350-Introduced.html

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Report Title:

General Excise Tax; Nonprofit Organizations

 

Description:

Exempts the GET from proceeds received by a nonprofit organization from fundraising events to cover the cost of services provided for the State.

 

HOUSE OF REPRESENTATIVES	H.B. NO.	1350
TWENTY-FIFTH LEGISLATURE, 2009
STATE OF HAWAII

A BILL FOR AN ACT

 

 

relating to general excise tax.

 

 

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:

 

     SECTION 1.  Section 237-23, Hawaii Revised Statutes, is amended by amending subsection (b) to read as follows:

     "(b)  The exemptions enumerated in subsection (a)(3) to (6) shall apply only:

     (1)  To those persons who shall have registered with the department of taxation by filing a written application for registration in such form as the department shall prescribe, shall have paid the registration fee of $20, and shall have had the exemption allowed by the department or by a court or tribunal of competent jurisdiction upon appeal from any assessment resulting from disallowance of the exemption by the department;

     (2)  To activities from which no profit inures to the benefit of any private stockholder or individual, except for death or other benefits to the members of fraternal societies; and

     (3)  To the fraternal, religious, charitable, scientific, educational, communal, or social welfare activities of such persons, or to the activities of such hospitals, infirmaries, and sanitaria as such, and not to any activity the primary purpose of which is to produce income even though the income is to be used for or in furtherance of the exempt activities of such persons[.]; provided that notwithstanding any law to the contrary and only to the extent necessary, the income produced from activities by a nonprofit organization exempt under section 501(c)of the Internal Revenue Code of 1986, as amended, to cover the cost of underwriting services that the nonprofit organization is contracted to provide to the State, shall be exempt from this chapter."

     SECTION 2.  Statutory material to be repealed is bracketed and stricken.  New statutory material is underscored.

     SECTION 3.  This Act shall take effect upon its approval.

 

INTRODUCED BY:	_____________________________