§ 82-1004. Eligible organizations

(a) To be eligible for participation in the county employees charitable campaign, a charitable organization must be one that:

(1) Is organized for charitable purposes under the Texas Nonprofit Corporation Act (Vernon's Ann. Civ. St. art. 1396-1.01 et seq.) or holds a certificate of authority issued under that act;

(2) Is exempt from taxation under section 501(a) of the Internal Revenue Code of 1986 as an organization described in section 501(c)(3) of that code and to which contributions are deductible for income tax purposes under section 170 of that code;

(3) Complies with all applicable federal nondiscrimination laws, including 42 USC ch. 21;

(4) Complies with all state statutes and rules relating to charitable organizations and has been in continuous operation for at least three years;

(5) Is not a private foundation;

(6) Is governed by a voluntary board of citizens that meets at least twice each year to set policy and manage the affairs of the organization;

(7) Has an established physical presence in the county in the form of an office or service facility that is available to members of the public and staffed at least 15 hours a week (physical presence cannot be established solely through an 800 telephone number or the U.S. Postal Service);

(8) Predominantly provides services closely related to county functions, including health care services, public health, mental health and mental retardation services, juvenile and criminal rehabilitation, civil and criminal justice, law enforcement, trail and park development, litter control, housing and homeless assistance, job training, drug abuse treatment and prevention, senior citizen services, animal control and shelters, and services for abused and neglected children including adoption and foster care;

(9) Does not provide any abortion services;

(10) Does not provide any reproductive counseling services or distribute reproductive materials to juveniles without prior parental notification and consent;

(11) If the organization's annual budget:

a. Does not exceed $100,000.00, provides a completed Internal Revenue Service Form 990 and an accountant's review that offers full and open disclosure of the organization's internal operations; or

b. Exceeds $100,000.00, provides a completed Internal Revenue Service Form 990 and is audited annually in accordance with generally accepted auditing standards of the American Institute of Certified Public Accountants; and

(12) Does not spend more than 25 percent of its annual revenue for administrative and fundraising expenses.

(b) The county employee charitable campaign committee may recommend and the commissioners court may grant a charitable organization temporary exemption from the 25 percent requirement if the committee finds that:

(1) The organization's administrative and fundraising expenses are reasonable under the circumstances; and

(2) The organization has a practical plan to reduce its administrative and fundraising expenses to 25 percent of this annual revenue within the next three years.

(Ord. No. 2000-844, 4-25-2000)