Posts by MadApostate

19

JW ELDERS APPLY/RECEIVE CLERGY TAX EXEMPTION

by MadApostate in

opinions of counsel.

volume 10 - opinions of counsel sbrps no.

these opinions are subject to revision and editing changes prior to publication.

ive seen posts here and there in the past months on this board that talk about ex-dub activism but i hate to admit this but most of the activities mentioned are rather ineffective in really doing anything but making us ex-dubs feel collectively better.. we have discussed protesting at conventions, making a protest walk, peeing on c.t.

russells grave, playing some games at local kingdom halls, and playing mind games with dubs online.

i really dont have anything against these forms of activism but i dont think they accomplish much.. what i therefore dare suggest and beg for your comments are new ideas of how we can redirect our anger more effectively and support actions and causes that sting the borg like hell and also help others out the door.. i have nothing but praise for the actions of people who take a stand like silent lambs, or others who have setup informative ex-dub websites and i think one good thing we could do is support these efforts by doing some fund raising.. i also would love to stick something right up the ass of the gb but im trying to think of just how to do it.

MadApostate

IMO, the billboard idea could be done relativity cheaply by one of you apostofest groups going together and spliting the initial and annual expenses.

The key is to put one (or more) up along side major interstates, but in remote locations that are out in the farmlands where annual lease costs for a small billboard are only about $300/year.

A small [4'x16' (2- 4x8 sheets exterior plywood framed on 2 poles)] unlighted painted billboard sized to display nothing but "1-800-WHY-1914" shouldn't cost much over $500 labor/materials, less if some of you apostofest groups would do this as a weekend project.

Passing JWs would pick up on the "1914", while everyone else would be oblivious, which would be important to the farmer-landowner.

OR, find an old conservative farmer that hates JWs, and talk him into allowing placement free.

19

JW ELDERS APPLY/RECEIVE CLERGY TAX EXEMPTION

by MadApostate in

opinions of counsel.

volume 10 - opinions of counsel sbrps no.

these opinions are subject to revision and editing changes prior to publication.

MadApostate

Can anyone think of anything else that PROVES that the JW Borganization has clergy-laity distinction better than this- the "voluntary" filing of application"S" for a unique clergy tax exemption, which had to be specially "ruled on"?

27

CCoJWs Requests/Denied Local Tax Money Allocation

by MadApostate in

this city of columbia sc webpage shows that ccofjws requested, but was denied, allocation of local tax dollars from the city's accommodation tax budget allocation.. .

http://www.columbiasc.net/city/funding.htm.

any locals here that can check out the person that actually formalized this request, and how did ccofjws say they were going to use the $$$ to promote columbia?

MadApostate

Convention Authority of the City of Providence

Financial Statements

Fiscal Years Ended
September 30, 1994 to 1999

Ernest A. Almonte, CPA, CFE
Auditor General

...
...

Providence Civic Center
7/25/94

2,500 Subsidy for certain Providence Civic Center expenses of Jehovah Witness convention.

...
...

Providence Civic Center
09/06/95

2,500 Subsidy for certain Providence Civic Center expenses of Jehovah Witness Convention.

...
...

Providence Civic Center
05/08/96

2,500 Subsidy for certain Providence Civic Center expenses of Jehovah Witness Convention.

19

JW ELDERS APPLY/RECEIVE CLERGY TAX EXEMPTION

by MadApostate in

opinions of counsel.

volume 10 - opinions of counsel sbrps no.

these opinions are subject to revision and editing changes prior to publication.

MadApostate

NYS BOARD OF REAL PROPERTY SERVICES

RP-460 (9/00)

APPLICATION FOR PARTIAL TAX EXEMPTION FOR REAL PROPERTY OF MEMBERS OF THE CLERGY

(See information and filing requirements on back of form)

1. Name and telephone no. of owner(s)

_________________________
Day No. ( )____________________

Evening No. ( )__________________

2. Mailing address of owner(s)

________________________________

3. Location of property

__________________________________
Street address

Village (if any) __________________________________

City/Town
_________________________________

School District
_________________________________
Parcel identification no. (see tax bill or assessment roll)

_________________________________

Tax map number or section/block/lot________________

Attach document providing ownership, such as deed, if not previously submitted

4. Is applicant an actual resident and inhabitant of the State of New York?

____Yes ____No

5. Is applicant engaged in ministerial work assigned to him/her by the church or denomination of which applicant is a member, such work constituting applicant's principal occupation?

__Yes ___No

If yes, indicate name of church or denomination: ______________________________

If no, indicate alternative basis for exemption:

____Applicant is unable to perform his/her religious duties due to impaired health. (attach documentation such as physician's statement)

____Applicant is over seventy years of age. (Attach documentation such as birth or baptismal certificate if not previously submitted)

____Applicant is surviving spouse of a member of the clergy who met the requirements of this statute at the time of his/her death, and applicant has not remarried.

Name of deceased spouse _________________________________

Name of deceased spouse's church or denomination __________________________________

6. Is the applicant occupied in secular employment?

____Yes ____No

If yes, indicate amount of time devoted to:

a. secular employment: ___ per ___

b. religious duties: ___ per ____

Description of secular duties:
__________________________________

7. Is applicant the owner of other real property in the State of New York which is exempt from taxation pursuant to this statute?

_____Yes _____No

a. If yes indicate location of property:

_________________
(City, Town, Village)
_________________ (County)
_________________
(School District)

b. Amount of exemption on other property

$________________________

I, ________________________ hereby certify that the information on this application, and any accompanying papers constitute a true statement of fact.

_________________
(Signature of owner or authorized representative)

_________________
Date

Page 2
RP-460 (9/00)

2

GENERAL INFORMATION AND REQUIREMENTS

1. AUTHORIZATION FOR EXEMPTION

Section 460 of the Real Property Tax Law authorizes an exemption from real property taxation (but not special ad valorem levies or special assessments) to the extent of fifteen hundred dollars ($1,500) for real property owned by a member of the clergy or the unmarried surviving spouse of such member of the clergy meeting the statutory qualifications.

The exemption is applied against the assessed value of the property.

2. APPLICATION FOR EXEMPTION

An application must be filed annually. Proof of ownership need only be included with the first filing of this application. Where proof of age is required, such proof need only be submitted once. Where applicable, proof of poor health must be submitted annually.

3. PLACE OF FILING APPLICATION

Application for exemption from county, city, town and school district taxes must be filed with the city or town assessor who prepares the assessment roll used in levying county, city, or town and school taxes. If the property is also located within a village which assesses, a separate application for exemption from village taxes must be submitted to the village assessor. In Nassau County, application for exemption from county, town and school district taxes must be filed with the Nassau County Board of Assessors. In Tompkins County, application for exemption from county, city, town, village and school district taxes must be filed with the Tompkins County
Division of Assessment. Do not file this form with the State Board of Real Property Services.

4. TIME OF FILING APPLICATION

The application must be filed in the assessor's office on or before the appropriate taxable status date. In towns preparing their assessment roll in accordance with the schedule provided in the Real Property Tax Law, the taxable status is March 1. In towns in Nassau County, the taxable status date is January 2. In towns in Erie County, the taxable status date is May 1. In towns in Westchester County, the taxable status date is June 1. In cities, the taxable status date is determined by the city charter and the city assessor's office should be consulted for the specific date.
Taxable status date for most villages which assess is January 1, but the village clerk should be consulted for variations.

THE STATUTE: REAL PROPERTY TAX LAW, SECTION 460

460(1). Clergy. Real property owned by a minister of the gospel, priest or rabbi of any denomination, an actual resident and inhabitant of this state, who is engaged in the work assigned by the church or denomination of which he or she is a minister, or who is unable to perform such work due to impaired health or is over seventy years of age, and real property owned by his or her unremarried surviving spouse while an actual resident and inhabitant of this state, shall be exempt from taxation to the extent of fifteen hundred dollars.

SPACE BELOW FOR USE OF ASSESSOR

Date application filed
____________________

Applicable taxable status date
__________________

Application:
______Approved ______Disapproved

a. Assessed valuation of parcel before applying clergy exemption..............

$ _______________

b. Clergy exemption granted......
$_________

Taxable valuation of parcel after applying clergy exemption.....
(a. minus b.).........

$_________

_________________
Assessor's signature

_________________
Date

19

JW ELDERS APPLY/RECEIVE CLERGY TAX EXEMPTION

by MadApostate in

opinions of counsel.

volume 10 - opinions of counsel sbrps no.

these opinions are subject to revision and editing changes prior to publication.

MadApostate

Folks, the "clique" may be boycotting my posts,

BBBUUUTTT

if you bunch of knuckleheads don't see the value of getting this bit of info out to New York JWs, then you need to turn in your "special apostate decoder rings".

I'm guessing that this is lkely not even "unique" to NY, since most states do the same things as others. A little detective work would probably disclose that elders across the U.S. are using similar "tax dodges", not available to the rank and file.

Another example, similar to the UN-NGO status, that JWs "walk and talk" like the Babylonish "duck".

27

CCoJWs Requests/Denied Local Tax Money Allocation

by MadApostate in

this city of columbia sc webpage shows that ccofjws requested, but was denied, allocation of local tax dollars from the city's accommodation tax budget allocation.. .

http://www.columbiasc.net/city/funding.htm.

any locals here that can check out the person that actually formalized this request, and how did ccofjws say they were going to use the $$$ to promote columbia?

MadApostate

Considering that "sports" have been equated to a "religion", and the "arenas/stadiums" equated to "churches", there's HYPOCRISY somewhere in this transaction.

-----------------------------------------------

Minutes of the Council of the City of San Diego for the Regular Meeting of Tuesday, November 4, 1997

....
....

ITEM-110:

SUBJECT: Agreement with the Jehovah's Witnesses for Construction Services at Qualcomm Stadium.(District-6.)

CITY MANAGER'S RECOMMENDATION:

Adopt the following resolution: (R-98-456)
ADOPTED AS RESOLUTION R-289372

Authorizing an agreement with the Jehovah's Witnesses to provide construction services in exchange for the use of Qualcomm Stadium.

CITY MANAGER SUPPORTING INFORMATION:
Since 1984 the Jehovah's Witnesses of San Diego have conducted their conventions at Qualcomm Stadium which are a positive impact to the San Diego economy. Beginning in 1985, the Jehovah's Witnesses performed various construction projects which benefitted the Stadium in exchange for rent credits for their events. The projects included: remodeling offices; construction of offices for the 1988 Super Bowl Task Force; and construction of a game day event room. In addition, the Jehovah's Witnesses have also performed numerous construction projects for the Stadium and extensive cleaning of the facility at no cost to the City. This relationship has worked extremely well for both the City and Jehovah's Witnesses. With the expansion of the Stadium, there is now a need for
providing administrative offices for the Stadium staff. Also, the locker room, lunch room, and offices for the Stadium field crew are in extremely poor condition and are in need of major renovations. These areas are planned to be used by the NFL for the Super Bowl. The Jehovah's Witnesses are willing to take on
both of these projects in exchange for rent credits. It is estimated that the cost of both projects is $383,000. The City
will provide funds, not to exceed $54,000, towards the projects, with the balance of $329,000 given as 44 days of rent credits.
In addition, the Jehovah's Witnesses would continue to perform miscellaneous projects as requested by the City and the usual outstanding job of cleaning the Stadium.

Aud. Cert. 9800475.

FILE LOCATION:

LEAS - Jehovah's Witnesses of San Diego (61 Stadium) LEASFY98-1

COUNCIL ACTION: (Tape location: D418-488.)

MOTION BY VARGAS TO ADOPT. Second by Kehoe. Passed by the following vote: Mathis-yea, Wear-not present, Kehoe-yea, Stevens-yea, Warden-not present, Stallings-yea, McCarty-yea, Vargas-yea, Mayor Golding-yea.

WTS-RBC Contracts To Remodel San Diego Church

by MadApostate in

well, it's a "church" in the same sense that elders portrayed such for decades in talks in which "sports" were equated to a "religion", and the "arenas/stadiums" were equated to "churches".. maybe it's a "stretch", but there's hypocrisy somewhere in this transaction.. .

minutes of the council of the city of san diego for the regular meeting of tuesday, november 4, 1997.

subject: agreement with the jehovah's witnesses for construction services at qualcomm stadium.(district-6.).

MadApostate

Well, it's a "church" in the same sense that Elders portrayed such for decades in talks in which "sports" were equated to a "religion", and the "arenas/stadiums" were equated to "churches".

Maybe it's a "stretch", but there's HYPOCRISY somewhere in this transaction.

-----------------------------------------------

Minutes of the Council of the City of San Diego for the Regular Meeting of Tuesday, November 4, 1997

....
....

ITEM-110:

SUBJECT: Agreement with the Jehovah's Witnesses for Construction Services at Qualcomm Stadium.(District-6.)

CITY MANAGER'S RECOMMENDATION:

Adopt the following resolution: (R-98-456)
ADOPTED AS RESOLUTION R-289372

Authorizing an agreement with the Jehovah's Witnesses to provide construction services in exchange for the use of Qualcomm Stadium.

CITY MANAGER SUPPORTING INFORMATION:
Since 1984 the Jehovah's Witnesses of San Diego have conducted their conventions at Qualcomm Stadium which are a positive impact to the San Diego economy. Beginning in 1985, the Jehovah's Witnesses performed various construction projects which benefitted the Stadium in exchange for rent credits for their events. The projects included: remodeling offices; construction of offices for the 1988 Super Bowl Task Force; and construction of a game day event room. In addition, the Jehovah's Witnesses have also performed numerous construction projects for the Stadium and extensive cleaning of the facility at no cost to the City. This relationship has worked extremely well for both the City and Jehovah's Witnesses. With the expansion of the Stadium, there is now a need for
providing administrative offices for the Stadium staff. Also, the locker room, lunch room, and offices for the Stadium field crew are in extremely poor condition and are in need of major renovations. These areas are planned to be used by the NFL for the Super Bowl. The Jehovah's Witnesses are willing to take on
both of these projects in exchange for rent credits. It is estimated that the cost of both projects is $383,000. The City
will provide funds, not to exceed $54,000, towards the projects, with the balance of $329,000 given as 44 days of rent credits.
In addition, the Jehovah's Witnesses would continue to perform miscellaneous projects as requested by the City and the usual outstanding job of cleaning the Stadium.

Aud. Cert. 9800475.

FILE LOCATION:

LEAS - Jehovah's Witnesses of San Diego (61 Stadium) LEASFY98-1

COUNCIL ACTION: (Tape location: D418-488.)

MOTION BY VARGAS TO ADOPT. Second by Kehoe. Passed by the following vote: Mathis-yea, Wear-not present, Kehoe-yea, Stevens-yea, Warden-not present, Stallings-yea, McCarty-yea, Vargas-yea, Mayor Golding-yea.

19

JW ELDERS APPLY/RECEIVE CLERGY TAX EXEMPTION

by MadApostate in

opinions of counsel.

volume 10 - opinions of counsel sbrps no.

these opinions are subject to revision and editing changes prior to publication.

MadApostate

Opinions of Counsel

Volume 10 - Opinions of Counsel SBRPS No. 13

THESE OPINIONS ARE SUBJECT TO REVISION AND EDITING CHANGES PRIOR TO PUBLICATION.

Clergy exemption (Jehovah's Witness) - Real Property Tax Law, §460:

The Congregational Overseer of Jehovah's Witnesses is deemed to be the officiating clergy thereof and, if otherwise qualified, such person's real property may receive the partial exemption provided by section 460 of the RPTL.

Our opinion has been sought as to applications an assessor has received for the clergy exemption (Real Property Tax Law, §460) from members of the Jehovah's Witness religion. The assessor states that many of these applicants have "secular" employment, but also go door-to-door preaching their religion.

RPTL, section 460, provides that real property, owned by a "minister of the gospel, priest or rabbi of any denomination, an actual resident and inhabitant of this state, who is engaged in work assigned by the church or denomination of which he or she is a member" shall be exempt from taxation to the extent of $1500.

In 5 Op.Counsel SBEA No. 124, we concluded that:

The [§460] exemption applies to real property owned by a person whose principal occupation is and whose time is devoted to, the performance of the duties of a clergyman. * * * Thus when a clergyman also engages in a secular occupation or employment, it becomes a question of fact of whether the clergyman is engaged in the performance of his duties as such, or whether in fact he is engaged in the pursuit of a nonreligious occupation and his duties as a clergyman are merely secondary or of a part time nature.

In 5 Op.Counsel SBEA No. 54, we concluded that there is no requirement in section 460 that the applicant be an officiating clergyman of a religious corporation. Rather, if a clergyman occupying an administrative post is engaged in the work assigned to him by the church or denomination of which he is a member, he may receive an exemption pursuant to section 460.

In determining potential eligibility under section 460, the assessor should not grant the exemption merely upon presentation of a card saying that the person is an ordained minister. An applicant, in our opinion, must demonstrate the existence of a congregation and a place of worship, the holding of regular religious services and significant service to his or her congregation. Moreover, power to act as a minister of the gospel, priest or rabbi must come from the congregation. The applicant must demonstrate that he or she is "engaged in the work assigned by the church or denomination of which he or she is a member" (RPTL, §460), and that the applicant is "appointed to lead the congregation" (see, Ingham v. Town of Dickinson, 192 A.D.2d 813, 597 N.Y.S.2d 173 (3d Dept. 1993)). If the applicant cannot demonstrate eligibility, the exemption should be denied.

In the present case, a Congregational Overseer of Jehovah's Witnesses, while he or she may not have received a degree in divinity from an accredited school of ministry, is nevertheless considered to be a minister of Jehovah's Witnesses, who has been ordained in accordance with the rules and principles prescribed by the denomination. As such a minister, the Congregational Overseer is appointed by the governing body of the denomination to preside over and direct the spiritual functions and practices of the local congregation, and is authorized to perform the ordinary rites and ceremonies recognized and employed by the Jehovah's Witnesses. We distinguish the Overseer from other ordained members of Jehovah's Witnesses, as the other ordained members are not ministers, priests or their equivalent, and do not lead the congregation, as the statute requires (see also, 4 Op.Counsel SBEA No. 70 [cantor] and 6 id. No. 78 [deacon]).

July 26, 1995

Last Modified on: Tuesday, February 5, 2002

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Contact UsQuestions/Comments: [email protected]
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Note that any elder could be eligible per the "blue" paragraph.

7

Bloodless Surgery To Become A Standard Of Care

by MadApostate in

'bloodless' surgery a godsend for jehovah's witness.

by robert armengol.

staff writer.