Dino Adventure Land....

[tmtoulouse]

Kent Hovind, tax protester, citizen of God, and federal pen guest, in addition to not filing income tax also was found guilty of 45 counts of structuring. Ordered to pay $380,000 the court approved forfeiture of his "ministry" property including the creationist extravaganza Dion Adventure Land.

Some how it was worked out that the ministry can "buy" the property back from the government for the price of the fines? Does any of this sound legitimate? They have managed to raise the money through donations (http://www.drdino.com/legalupdate.php) which is disappointing purely from a stand point of reason and rationality.

[grixit]

Will they be required to bring it up to code, get the proper licenses, etc, before they reopen that jumped up cub scout camp?

[Paths of the Sea]

Meanwhile Dr. Dino is trying to proceed "in forma pauperis" with his SCOTUS appeal.

I wonder about the tax ramifications surrounding the $380,000.00 that may be raised and used to bail out the property.

Last I heard Eric was asking for a little more time to put the money together.

Maybe the feds are setting him up to take the $380,000.00 and sell the property as well.

Sincerely,
Maury Enthusiast!

[darling]

They have managed to raise the money through donations (http://www.drdino.com/legalupdate.php) which is disappointing purely from a stand point of reason and rationality.

From that link:

4. Q: Is my donation tax deductible?
A: Yes. Your donation is tax deductible to the full extent of the law.

The organization isn't, as best as I can tell, a 501(c)(3).
It doesn't look like it's comes under the Section 508 "churches, their integrated auxiliaries" banner either. That would be stretching the definition pretty far.

So wouldn't that mean that full extent of my donation's legal deductability is... zero?

[Paths of the Sea]

As noted earlier, I have my doubts about the ramifications of the fund raising by Hovind to save the property and a host of other things.

The organization seems to be little more than a Hovind piggy bank which allows the family to try and hide their affairs and wealth.

The bankruptcy court considered Hovind to have lied when he proposed, under oath, that he had no income and no property.

Sincerely,
Maury Enthusiast!

[LPC]

4. Q: Is my donation tax deductible?
A: Yes. Your donation is tax deductible to the full extent of the law.

The organization isn't, as best as I can tell, a 501(c)(3).

I agree. There is nothing called "Creation Science Evangelism" listed in the on-line version of IRS Publication 78.

There is also no corporation with a name starting with "Creation Science" or "Creation Research" according to the Florida Department of State.

A search for corporations by agent turns up nothing for Kent Hovind, but two for Eric Hovind. One is the Kent Hovind Legal Defense Fund Inc., that was formed on 3/16/2009 and dissolved on 5/4/2009.

The other nonprofit corporation associated with Eric Hovind is God Quest Inc., formed 7/23/2007. It does not appear in Publication 78 either.

Jo Hovind has an LLC named "Jo Notes" that was also formed in 2009. Not sure what that's about.

It doesn't look like it's comes under the Section 508 "churches, their integrated auxiliaries" banner either. That would be stretching the definition pretty far.

A "church" requires a congregation that meets regularly to worship. There is nothing on the website that claims any such thing, and nothing on the website to suggest that it operates in any way like a church.

Although churches are exempt from all sorts of reporting requirements, I believe that, to be tax exempt, a church must still file an application for exempt status or be part of a council of churches that has exempt status. So, for example, my Quaker "monthly meeting" (which is the Quaker equivalent of a church) is tax exempt because it is part of Philadelphia Year Meeting, which has exempt status and is listed in Publication 78.

So wouldn't that mean that full extent of my donation's legal deductability is... zero?

I had the same thought.

I wonder if the USA who handled Hovind's prosecution would be interested in knowing that there may be fraud in the way money is being raised to pay the forfeiture?

[Paths of the Sea]

I don't think churches are required to file an application for exemption to be exempt.

However, if questioned, a church claiming such exemption would have to demonstrate it qualifies for the claimed exemption.

That's the way I remember it, but I've been out of the business a few years.

Sincerely,
Maury Enthusiast!

[webhick]

Although churches are exempt from all sorts of reporting requirements, I believe that, to be tax exempt, a church must still file an application for exempt status or be part of a council of churches that has exempt status.

Churches that meet the requirements of IRC section 501(c)(3) are automatically considered tax exempt and are not required to apply for and obtain recognition of tax-exempt status from the IRS. Although there is no requirement to do so, many churches seek recognition of tax-exempt status from the IRS because such recognition assures church leaders, members, and contributors that the church is recognized as exempt and qualifies for related tax benefits. For example, contributors to a church that has been recognized as tax exempt would know that their contributions generally are tax-deductible.

On the other hand, if he qualifies as a "religious organization" and not a church, he would have to apply for the tax-exempt status.

[Quixote]

Although churches are exempt from all sorts of reporting requirements, I believe that, to be tax exempt, a church must still file an application for exempt status or be part of a council of churches that has exempt status.

Churches are not required to apply for exempt status.

Although a church, its integrated auxiliaries, or a convention or association of churches is not required to file Form 1023 to be exempt from federal income tax or to receive tax deductible contributions, the organization may find it advantageous to obtain recognition of exemption.

IRS Publication 557, Pg. 26.

[Paul]

Whether the organization is a charity or a church, gifts won't be taxable. The only thing that qualification as a charity or church affects is the deductibility by the donor. Hovind may be in trouble for lying about the deductibility, but he won't have income from gifts to redeem the park.

[Paths of the Sea]

Paul,

It's a tricky area, but I know that a lot of preachers like Hovind would like to be able to properly claim they don't get paid, they just accept "gifts" (e.g., love offerings).

On a related note, I hear that Eric has now raised the full amount.

I guess we just need to watch and see how it plays out.

Sincerely,
Maury Enthusiast!

[Paths of the Sea]

I haven't heard any more about Dr. Dino's son being able to buy back the property, but it appears we will know Monday whether or not Dr. Dino's case will be considered by the Supreme Court.

Sincerely,
Maury enthusiast!

[Paths of the Sea]

SCOTUS turns down Dr. Dino's appeal!

http://origin.www.supremecourtus.gov/docket/09-5043.htm

(excerpts)

No. 09-5043

Kent E. Hovind, Petitioner
v.
United States

Docketed: July 1, 2009

~~ Date ~~ ~~~ Order ~~~

Nov 2 2009 Petition DENIED.

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

[bmielke]

I haven't heard any more about Dr. Dino's son being able to buy back the property, but it appears we will know Monday whether or not Dr. Dino's case will be considered by the Supreme Court.

Sincerely,
Maury enthusiast!

On Friday, September 11, the U.S. Government indicated that they will work with us to reacquire ministry property. Upon completion of property appraisals, CSE will begin to negotiate the acquisition. We ask for your patience and prayers during this process.

From the website in the first post. Apperently he hasn't got the property yet, but is still working on it. Is there an address for the property and can you look up FL Property Records online? In TN you can go to the State Assessors Website and it lists the Current Owner it might give some insight about the status if the same is true for FL, and I know some counties in AL have their register of Deeds completely online.