Form St 04-20 - Recommendation For Disposition Page 2
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12Director of Accounting, testifying. The sole issue to be determined at the hearing was
whether ABC qualified for an exemption identification number as “a corporation, society,
association, foundation or institution organized and operated exclusively for charitable …
purposes.” 35 ILCS 105/3-5(4). Following a careful review of the evidence and testimony
presented at the hearing, I recommend that the Department’s denial be affirmed.
FINDINGS OF FACT:
1.
The Department’s case, inclusive of all jurisdictional elements, is
established by the admission into evidence of the Department’s second denial of
exemption dated November 5, 2003. Tr. p. 7; Dept. Ex. No. 1.
2.
ABC administers three blood related operations: 1) “transfusion service”
which finds compatible blood for transfusion through testing and product
manipulation; 2) “red cell reference lab” which provides additional and complex
testing for a small group of patients that cannot be handled at “transfusion
service” because of serological problems; and 3)“cord blood and stem cell”
service which recruits cord blood donors and cryopreserves cord blood (blood
harvested from the umbilical cord following delivery) and stores it until it is
needed for transplant. Tr. pp. 22-23, 34-35.
3.
ABC participates in the “rare donor registry,” a voluntary association of
blood centers throughout the country creating a central depository of
information on rare blood donors. “Rare” applies to less than 1% of the
population.
ABC contacts donors and imports units to take care of local
patients and tests local patients for rare blood. In 2003, ABC typed over 50,000
local patients to find 225 units of rare blood. Tr. pp. 27-29, 32-33.
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