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A. Any entity requesting a community purpose property tax exemption pursuant to this chapter shall, with its initial application, submit exact copies of its most recent Return of Organization Exempt from Income Tax Return (Form 990) and Federal Unrelated Business Income Tax Return (Form 990T). If a tax exemption is granted to such entity, it must thereafter submit to the Borough, within 30 days of the required filing date with the Internal Revenue Service, exact copies of its Return of Organization Exempt from Income Tax Return (Form 990) and Federal Unrelated Business Income Tax Return (Form 990T).

B. The Borough Assembly may by ordinance grant tax exemptions for community purpose property if the application meets state law requirements and the Assembly determines that there is a direct and substantial benefit to the Borough from the applicant’s property use. The Assembly, in determining whether to grant an exemption and the amount and term of exemption to be granted, may consider various factors including, but not limited to, whether:

1. The property is open to public use regardless of sex, race, creed, color, or national origin.

2. The applicant organization is qualified as an exempt organization under Section 501(c)(3) of the Internal Revenue Code, as amended from time to time.

3. No part of the net earnings of the applicant inures to the benefit of any private entity or individual.

4. There is no evidence of a dominant financial motive such as excessive charges, excessive employee compensation, or income that exceeds operating expenses.

5. There is no evidence that the property is being used to financially benefit any officer, trustee, director, shareholder, member, or contributor, of the applicant.

6. The property is used for the actual operation of the community activity and does not exceed an amount of property reasonably necessary for the accomplishment of the community activity.

7. The fees and charges for the use of such property and facilities thereon do not effectively deny to a significant portion of the Borough the privileges and benefits provided by such property.

8. The applicant organization is governed by a volunteer board of directors.

9. Whether and to what extent a tax exemption is necessary to provide the community benefit.

10. The existence of substantially similar community benefits through other public or private entities; and

11. The degree to which the organizations use of the property impacts the quality of life of Borough residents. (Ord. 2005-77 § 4, 2005. 2004 Code § 3.11.080.)