19930126 r-93-2RESOLUTION NO. R-93-2
RESOLUTION IN SUPPORT OF THE REQUEST OF
THE GEORGE MASON UNIVERSITY EDUCATIONAL
FOUNDATION, INC. FOR EXEMPTION FROM
TAXATION BY DESIGNATION
WHEREAS, Section 30-19.04 of the Code of Virginia,
1950, as amended, (the "State Code") establishes the
procedure for legislative designation of organizations whose
property is to be exempt from taxation pursuant to Article
X, Section 6 (a)(6) of the Constitution of Virginia; and
WHEREAS, such State Code section requires that the
local governing body of the jurisdiction in which the
property is situated consider adopting a resolution
supporting or refusing to support such tax exemption; and
WHEREAS, the George Mason University Educational
Foundation, Inc. ("GMUEF, Inc.") is a Virginia non-profit
corporation which was incorporated in the Commonwealth on
November 21, 1991; and
WHEREAS the purposes of GMUEF, Inc. are to continue the
mission of the George Mason University Foundation, Inc., to
advance and further the aims and purposes of the George
Mason University (the "University"), and to provide services
for the common good of the public by supporting the
University on its mission; and
WHEREAS, the George Mason University Foundation, Inc.,
which is exempt from real estate taxes pursuant to Section
58.1-3650.7 of the State Code, has conveyed to GMUEF, Inc.
certain real estate located in the City of Fairfax; and
WHEREAS, the GMUEF, Inc. requested the City Council to
adopt a resolution supporting the request for exemption from
taxation; and
WHEREAS, the GMUEF, Inc. provided the City Council with
information sufficient to enable the City to answer the
questions contained in Section 30-19.04 B of the State Code;
and
R-93-2
WHEREAS, on this day, the City Council held a public
hearing, after advertisement thereof as required by law,
during which citizens received the opportunity to be heard
on the request for a resolution in support of the request of
GMUEF, Inc. for an exemption from taxation by designation;
and
WHEREAS, based upon examination and consideration of
the provisions of Section 30-19.04 B, the documents provided
to the City by GMUEF, Inc. and representations made therein,
and other facts presented the City Council, it appears that:
1. GMUEF, Inc. is a Virginia not-for-profit
corporation exempt from taxation pursuant to Section
501(c)(3) of the Internal Revenue Code of 1954.
2. GMUEF, Inc. does not hold an alcoholic beverage
license issued by the Virginia Alcoholic Beverage Control
Board for serving alcoholic beverages.
3. No officer or director of GMUEF, Inc. is paid
compensation in excess of a reasonable allowance for
salaries or other compensation for personal services which
such officer or director actually renders.
4. No part of the net earnings of GMUEF, Inc. inures
to the benefit of any individual, and a significant portion
of the service provided by such organization is generated by
funds received from contributions to GMUEF, Inc. from alumni
and friends of the University.
5. GMUEF, Inc. provides services for the common good
of the public by promoting the advancement and furthering
the aims and purposes of the University as an institution of
higher education by developing and applying financial
resources to the programs of the University and other
activities as are suited to that end, and by supporting the
University in its mission.
2
R-93-2
6. No substantial part of the activities of the
GMUEF, Inc. involves carrying on propaganda, or otherwise
attempting to influence legislation, and the GMUEF, Inc.
does not participate in, or intervene in, any political
campaign on behalf of any candidate for public office.
7. No rule, regulation, policy, or practice of the
GMUEF, Inc., discriminates on any basis of religious
conviction, race, color, sex or national origin.
WHEREAS, the City Council examined and considered the
provisions of Section 30-19.04 B of the State Code and
concludes that the property of GMUEF, Inc., used by it
exclusively for appropriate purposes on a non-profit basis,
should be exempt from taxation.
NOW, THEREFORE, BE IT RESOLVED by the City Council of
the City of Fairfax, Virginia, that the City Council hereby
supports the request of the George Mason University
Educational Foundation, Inc. for exemption of its real and
personal property from local taxation pursuant to Article X,
Section 6 (a)(6) of the Constitution of Virginia, and
Section 58.1-3650 ~ seq. of the Code of Virginia, and the
City Council does hereby recommend to the General Assembly
of Virginia that such exemption be based upon a charitable
classification; and
BE IT FURTHER RESOLVED by the City Council that
certified copies of this resolution be sent forthwith by the
City Clerk to the Chairperson of each committee of the
General Assembly of Virginia to which legislation involving
the designation of the GMUEF, Inc. property to be exempt
from taxation has been referred, the patron of such
legislation, and the President of the George Mason
University Educational Foundation, Inc.
R-93-2
ADOPTED on this 26th day of January, 1993.
Attest:
City Clerk (Acting)
4