The 2023 Florida Statutes (including Special Session C)

Title XIV
TAXATION AND FINANCE

Chapter 196
EXEMPTION

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F.S. 196.195

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.

F.S. 196.195 on Google Scholar

F.S. 196.195 on Casetext

Amendments to 196.195

Arrestable Offenses / Crimes under Fla. Stat. 196.195

Level: Degree
Misdemeanor/Felony: First/Second/Third

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 196.195.

Annotations, Discussions, Cases:

Cases from cite.case.law:

A. CRAPO, v. GAINESVILLE AREA CHAMBER OF COMMERCE, INC. a, 274 So. 3d 453 (Fla. App. Ct. 2019)

. . . . § 196.195(2), (4), Fla. Stat. . . . ." § 196.195(3), Fla. Stat. . . . See § 196.195(3), Fla. Stat. . . . See § 196.195(4), Fla. Stat. . . .

CITY OF LARGO, v. AHF- BAY FUND, LLC,, 215 So. 3d 10 (Fla. 2017)

. . . determination of exempt status to be applied by property appraisers on an annual basis as defined in s. 196.195 . . . determination of exempt status to be applied by property appraisers on an annual basis as defined in s. 196.195 . . .

GENESIS MINISTRIES, INC. v. S. BROWN, As As As, 186 So. 3d 1074 (Fla. Dist. Ct. App. 2016)

. . . exclusive use for religious ... purposes and the application for its exemption has met the criteria of s. 196.195 . . .

ALLIANT ENERGY CORPORATION v. M. BIE, M., 330 F.3d 904 (7th Cir. 2003)

. . . . §§ 196.195(5)(a) and (7)(a), 201.01(2), and 201.03(1) (“the securities regulation provisions”): These . . . remaining provisions— § 196.795(3) (the takeover provision), § 196.795(6m)(b) (the asset cap), and §§ 196.195 . . .

FAIRHAVEN SOUTH, INC. d b a a v. C. McINTYRE,, 793 So. 2d 110 (Fla. Dist. Ct. App. 2001)

. . . to the criteria set forth in section 196.1975, Fairhaven must also meet the requirements of section 196.195 . . . Therefore, the trial court’s consideration of section 196.195(4), and its finding that this section of . . . It should be noted that section 196.195(4), Florida Statutes (1997), was repealed by the legislature, . . .

In HOME AND HOUSING OF DADE COUNTY, INC. METROPOLITAN DADE COUNTY, v. SONEET KAPILA,, 220 B.R. 492 (S.D. Fla. 1998)

. . . exemption from the Taxes with respect to the Improved Properties pursuant to Florida Statute §§ 196.192, 196.195 . . . charitable exemption from the Taxes with respect to the Vacant Lots pursuant to Florida Statute §§ 196.192, 196.195 . . . exemption from the Taxes with respect to the Commercial Property pursuant to Florida Statute §§ 196.192, 196.195 . . . exemption from the Taxes with respect to the Personal Property pursuant to Florida Statute §§ 196.192, 196.195 . . . property who is entitled to a tax exemption for charitable use pursuant to Florida Statute §§ 196.192, 196.195 . . .

SOUTHLAKE COMMUNITY FOUNDATION, INC. v. HAVILL,, 707 So. 2d 361 (Fla. Dist. Ct. App. 1998)

. . . Additionally, Foundation was “nonprofit” as that term is defined in section 196.195, Florida Statutes . . .

TEDC SHELL CITY, INC. d b a II, v. W. ROBBINS,, 690 So. 2d 1323 (Fla. Dist. Ct. App. 1997)

. . . inuring to a taxpayer is a benefit that disqualifies a taxpayer from exempt entity status under section 196.195 . . . Section 196.195, Florida Statutes, provides the criteria for determining whether an entity is a nonprofit . . . The plain language of section 196.195(3) requires an exemption applicant to demonstrate that the entity . . . We are not persuaded that the only benefit the legislature was contemplating in enacting section 196.195 . . . This is demonstrated by the grammatical construction of section 196.195(3), wherein the legislature requires . . .

J. DAVIS, v. MACEDONIA HOUSING AUTHORITY,, 641 So. 2d 131 (Fla. Dist. Ct. App. 1994)

. . . preceding fiscal year as are requested by the property appraiser or the value adjustment board,” § 196.195 . . .

MASTROIANNI, J. v. MEMORIAL MEDICAL CENTER OF JACKSONVILLE, INC. a EMMCO I, a EMMCO II, a, 606 So. 2d 759 (Fla. Dist. Ct. App. 1992)

. . . This intent is further evidenced by the current language in subsections 196.195(3) and (4), Florida Statutes . . . leased to a nonprofit corporation need not be an “exempt entity,” as required by sections 196.192 and 196.195 . . .

PUBLIC HOUSING ASSISTANCE, INC. v. HAVILL,, 571 So. 2d 45 (Fla. Dist. Ct. App. 1990)

. . . PHAI is a nonprofit corporation as defined by Section 196.195, Florida Statutes. 2. . . .

METROPOLITAN DADE COUNTY, v. MIAMI- DADE COUNTY COMMUNITY COLLEGE FOUNDATION, INC., 545 So. 2d 324 (Fla. Dist. Ct. App. 1989)

. . . case, a taxpayer claimed a charitable use exemption for 1974 as a nonprofit hospital under Sections 196.195 . . .

INTERNATIONAL SOCIETY FOR KRISHNA CONSCIOUSNESS OF MIAMI BEACH, INC. v. BYSTROM,, 29 Fla. Supp. 2d 7 (Fla. Cir. Ct. 1988)

. . . owner-applicant, BTHC must be able to show that it is a qualifying nonprofit applicant within the meaning of § 196.195 . . . must be able to prove at trial that it is a qualifying nonprofit applicant within the meaning of § 196.195 . . .

BYSTROM, v. SIDDHA YOGA DHAM OF MIAMI, FLORIDA, INC., 27 Fla. Supp. 2d 105 (Fla. Cir. Ct. 1987)

. . . Florida, Inc. is not a qualifying nonprofit applicant for assessment year 1982 within the meaning of § 196.195 . . . the taxpayer must be able to show that it is a qualifying nonprofit applicant within the meaning of § 196.195 . . . required to show that the subject property was owned by a nonprofit applicant within the meaning of § 196.195 . . .

W. TURNER, Jr. v. TRUST FOR PUBLIC LAND, a, 445 So. 2d 1124 (Fla. Dist. Ct. App. 1984)

. . . As to non-profit status and TPL’s purposes and activities, section 196.195(4), Florida Statutes (1981 . . .

BLAKE, v. MIAMI JEWISH HOME AND HOSPITAL FOR AGED, INC. a, 361 So. 2d 797 (Fla. Dist. Ct. App. 1978)

. . . scientific, or charitable purposes and the application for its exemption has met the criteria of s. 196.195 . . .

DADE COUNTY TAXING AUTHORITIES, v. CEDARS OF LEBANON HOSPITAL CORP. INC., 355 So. 2d 1202 (Fla. 1978)

. . . See Sections 196.012, 196.192, 196.195, 196.196, and 196.197, Florida Statutes (1973). . . . See Sections 196.012, 196.192, 196.195, 196.196, and 196.197, Florida Statutes (1973). . . .

AMERICAN FEDERATION OF POLICE, v. TAX ASSESSOR,, 39 Fla. Supp. 61 (Dade Cty. Cir. Ct. 1973)

. . . See §196.195(3)-(4). . . . Pursuant to §196.195, Florida Statutes, each applicant for tax exemption must affirmatively show that . . . See §196.195(3). . . . See §196.195 (1). . . . See §196.195 (2). . . .

KERBER, a v. AMERICAN MACHINE FOUNDRY COMPANY, d b a, 411 F.2d 419 (8th Cir. 1969)

. . . . §§ 196.195 and 196.270) and daily cleaning is directed by AMF’s written operating instructions. . . .