To: Larry Fuch, Department of Revenue, Carlton Building, Tallahassee, FL 32399
July 21, 1999
Dear Mr. Fuch,
Last summer, Rev. Billy Graham brought his crusade to Tampa and applied for an exemption from state taxes as a religious institution. Such exemption requires the institution to meet regularly during the year which, I understand, usually means meeting once a week. Graham's several day crusade did not meet that requirement and was not granted the exemption.
State Senator Grant served as treasurer of the Graham crusade. He challenged the ruling. As I read about this, your department and Senator Grant reached the following kind of agreement: if your department would grant this exemption to Graham, Senator Grant would initiate a bill or take such other action as appropriate at the next legislative session to modify the requirements so the Graham crusade would qualify for the exemption. So, while still not qualified for the exemption, the crusade was granted a tax exemption which saved the crusade an estimated $100,000.
Did Senator Grant do what he agreed to do? Were the requirements for the exemption modified at the past legislative session so the Graham crusade would qualify for the exemption? If not, has or will the crusade be billed for the taxes it legally was responsible for paying?
Knowing of other religious groups which do not meet the state requirement of "meeting regularly" and have not been granted exemption, I am seeking closure on the Graham crusade/Senator Grant/State Department or Revenue matter.
Thank you for your attention to this matter.
Sincerely,
James M. O'Hara
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