HomeMy WebLinkAbout11-21-2002 Legal Opinion - Request for Charitable Contributions Letter for Conveyance of Parcel ID NO 01-21-30-5BH-0000-0580A I I ACHMENT NO. 2
BROWNY, WARD, SALZMAN Sir WEISS, P.A.
Attorneys at Lam
Esher L. Brown'
Suzanne D'Agresta°
Anthony A. Garganese'
Gary S. Salzman°
John H. Ward
Jeffrey S. Weiss
'Board Certified .Civil Trial Lawyer
*Board Certified Business Litigation Lawyer
'Board Certified City, County & Local Government Law
Kip Lockcuff, Utility Director
City of Winter Springs
1126 E. State Road 434
Winter Springs, FL 32708-2799
Offices in Orlando, Kissimmee,
Debra S: Babb
Cocoa & Vera
Jeffrey P. Buak
John U. Biedenham, Jr.
Joseph E. Blitch
Jennifer A. Michael
Todd K Norman
Michelle A. Reddin
Vincent E. Scarlatos
November 21 2002
Erin J. O'Leary,
Of Counsel
Re: Legal Opinion -Request forCharitable Contribution Letterfor Conveyance of Parcel
I.D. No. 01-21-30-5 BH-0000-0580
City of Winter Springs-General/File No. 1193
Dear Kip:
This letter serves as a follow-up to our conversation last month concerning Mr. Littrell's
desire for the City of Winter Springs to provide him with a confirmation letter reflecting the City's
acceptance of the above -referenced property by virtue of a quit claim deed recorded in favor of
-� the City. It is our understanding that Mr. Littrell has requested a confirmation letter for tax
purposes in an attempt to qualify the conveyance as a charitable contribution. You have advised
that the conveyance was done without the City's knowledge, but the City does not object to having
ownership of the property.
First, it is my opinion that all real property deeds conveyed to and from the City must be
approved by the City Commission. Therefore, since Mr. Littrell filed the deed without the City's
permission, the quit claim deed still must be presented to the Commission for approval and
acceptance.
Second, Title 26 U.S.C. 170(b)(1)(v) permits an individual to make a charitable contribution
to a governmental unit, including a municipality. As such, assuming the City Commission
approves and accepts the conveyance without compensation paid to Mr. Littrell, the City can
recognize a charitable land donation by executing IRS Form 8283 upon presentation by Mr. Littrell.
Upon execution by the City, it is Mr. Littrell's responsibility to file the form with the Internal Revenue
Service in accordance with the rules and regulations of the IRS. The City is not responsible in any
manner to determine whether or not the IRS will recognize the donation for tax purposes.
tr urs,
Anthony A. Garganese
AAG: jf City Attorney
cc: Ronald W. McLemore, City Manager
225 East Robinson Street, Suite 660 • P.O. Box 2873.Orlando, Florida 32802-2873
Orlando (407) 425-9566 Fax (407) 425-9596 - Kissimmee (321) 402-M 44 • Cocoa & Vlera (866) 425-9566
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