Form Pt 05-34 - Property Tax Claim - Charitable Ownership/use Page 8
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16Admission charges to festivals have always been more in
the nature of donations. Admission charges are posted and
advertised using the word “donation.” These festivals are
run in a charitable manner and are conducted by volunteers.
Nominal admission is charged to defray the fixed costs of
operating the park and break even on other festival
expenses. [SPI] believes that the festival attendees are of
enough means to afford the amount posted as the suggested
donation for admission. The current officers are not aware
of any time when usage of the park was denied or
admission to a festival refused because of an individual or
organization’s inability to pay. SPI intends to admit those
who claim that the admission price is unaffordable at either
a reduced rate or without charge, depending on the
judgment of the individual seeking admission.
Department Ex. 3, p. 2.
27.
In the same letter, SPI described its intended charges for other uses of Vasa Park
as follows:
When Vasa Park is not being used for the three festivals,
IDVPA occasionally rented the park out to others for
private use.
This use does not constitute a trade or
business, as it is not entered into for profit. The standard
fee for rental of the park is $1,000 for the first 4000 people
attending and $2 for each additional persons attending.
Members pay the same rental fees as the public.
Reductions to the fee schedule are considered on a case-by-
case basis, particularly for nonprofit groups. IDVPA fees
for use of the park have ranged from $1,000 for a large
corporate picnic, $200 for a young couple of modest means
holding their wedding and reception at the park, and $1 for
a Swedish organization that had limited resources and
wanted to hold a picnic.
Generally, rental use of Vasa Park has been at a rental that
is below the pro-rata cost of maintaining the park, often
with charitable intent.
***
Department Ex. 3, p. 3.
28.
Taxpayer’s treasurer knew that, when IDVPA owned the Vasa Park property, its
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