(a) Any compensation received by a provider agency for services rendered to homeless families or individuals, or in operating or managing a homeless facility authorized by this part, is exempt from taxation under chapter 237.

Terms Used In Hawaii Revised Statutes 346-369

  • county: includes the city and county of Honolulu. See Hawaii Revised Statutes 1-22
  • Homeless: means :

    (1) An individual or family who lacks a fixed, regular, and adequate night-time residence; or

    (2) An individual or family who has a primary night-time residence that is:

    (A) A supervised publicly or privately operated shelter designed to provide temporary living accommodations;

    (B) An institution that provides temporary residence for individuals intended to be institutionalized; or

    (C) A public or private place not designed for or ordinarily used as sleeping accommodations for human beings. See Hawaii Revised Statutes 346-361

  • Homeless facility: means a development designed to provide shelter for homeless families or individuals pursuant to this part, or to facilitate any other homeless program authorized by this part, and may include emergency or transitional shelters. See Hawaii Revised Statutes 346-361
  • Provider: means any person or public or private institution, agency or business concern authorized by the department to provide health care, service or supplies to beneficiaries of medical assistance. See Hawaii Revised Statutes 346-1
  • Provider agency: means an organization, including its governing board, officers, employees, contractors, or agents, contracted by the department to provide labor and services to any homeless facility or any other program for the homeless authorized by this part that is:

    (1) A for-profit organization incorporated under the laws of the State; or

    (2) A nonprofit organization determined by the Internal Revenue Service to be exempt from the federal income tax; that has a governing board whose members have no material conflict of interest and who serve without compensation, and that has adopted bylaws or policies that describe the manner in which business is conducted, including policies that relate to nepotism and management of potential conflict of interest situations. See Hawaii Revised Statutes 346-361

  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
(b) Any county mayor may exempt, by executive order, donors and provider agencies from real property taxes, water and sewer development fees, rates collected for water supplied to consumers and for use of sewers, and any other county taxes, charges, or fees; provided that any county may enact ordinances to regulate the exemptions granted by this subsection.
(c) Any provider agency operating or managing a homeless facility or any other program for the homeless authorized by this part is exempt, for purposes of those facilities or programs, from any requirements contained in part VIII of chapter 346 and chapters 467 and 521.

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