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2d. Resolution Approved Historic Preservation Trust Agreement y k a d. C I TYOF CHANHASSEN 690 COULTER DRIVE • P.O. BOX 147 • CHANHASSEN, MINNESOTA 55317 (612) 937 -1900 • FAX (612) 937 -5739 ktian by City tO - MEMORANDUM w ° - 1 DATE: March 5, 1992 TO: Don Ashworth, City Manager . II FROM: Tom Chaffee, Data Processing Coordinator SUBJECT: Historic Preservation Trust Agreement During the 1990 Audit and annual financial statement preparation the City Auditors pointed out that a formal trust agreement 1 is required in order for the City to .continue the Historic Pre- servation Trust Fund. The attached resolution has been drafted by the City Attorney to address the legal requirements necessary for such an agreement. I feel the attached resolution covers the issues and concerns and would recommend its adoption. 1 1 1 1 1 t 4? PRINTED ON RECYCLED PAPER 1 CAMPBELL, KNUTSON, SCOTT & FUCHS, PA. Attorneys at Law Thc nnas ) , Campbell (612) 452 SUUU Rom KsltflSt)4) Fax (612) 452.5550 Thomas 14. Scott OAry C Fuchs ' James R. Walston Elliott B. Knctsch Mirharl A. fro1,ick March 4, 1992 Renae 1.). Steiner BY FAX_ AND MAIL 1 Mr. Tom Chaffee Chanhassen City Hall ' 690 Coulter Drive, Box 147 Chanhassen, Minnesota 55317 RE: Resolution Establishing a Historic Preservation Trust Fund ' Dear Tom: Enclosed please find draft resolution establishing a historic preservation trust fund. In order to receive federal tax exempt status, a number of forms must be completed and returned to the IRS ' for tax exempt status determination. Those forms include Form 1024 which is the application for recognition of exemption, Form 7818 which is the user fee for exempt organization determination letter, and Form SS -4 which is an application form for a federal employer ' identification number. A ruling or determination letter recognizing exemption is effective as of the date of formation of an organization if, during the period before the date of the ruling or determination letter, its purposes and activities were those required the law. Therefore, ' the Chanhassen City Council may pass this resolution and establish the historic preservation trust fund before it receives tax exempt status. If the IRS determines that this is an exempt organization, there will be no federal income taxes due for the entire period of the trust fund's existence. We will complete the necessary forms as soon as they arrive from the IRS. If you have any questions or concerns, please feel free to contact me. Very truly yours, CAMPBELL, KNUTSON, SCOTT & FUCHS, P.A. �'^ A . By: 13i5 Renae D. Steiner RDS:srn Enclosure ' Suite 317 • Eagandale Office Center • 1.380 Corporate Center Curve • Eagan, MN 55121 1 CITY OF CHANHASSEN CARVER AND HENNEPIN COUNTIES, MINNESOTA RESOLUTION Date: Resolution No. Motion Hy: Seconded by; 1 RESOLUTION ESTABLISHING A HISTORIC PRESERVATION TRUST FUND WHEREAS, the Chanhassen City Council recognizes the City's 1 commitment to maintain Pioneer Cemetery; WHEREAS, the Chanhassen City Council recognizes the historical 1 significance of certain real property, including but not limited to, Old St. Hubert's Church and the Village Hall; and WHEREAS, the City desires to maintain the aesthetic appearance 1 and atmosphere of downtown Chanhassen. NOW, THEREFORE, BE IT RESOLVED, by the City Council of the 1 City of Chanhassen; 1. Trust Fund Established. A historic preservation trust as an expendable trust fund (the "Fund ") is hereby created and ' established in accordance with 26 U.S.C. § 501(c)(4). 2. Purpose. The Fund shall be used to continue perpetual care maintenance of Pioneer Cemetery; to provide for maintenance and necessary improvements to Old St. Hubert's Church and the old Village Hall; and to provide maintenance and continued beautifi- 1 cation of the downtown area. 3. Funding. Funding of the historic preservation trust fund 1 will be provided from the sale and rental of City owned real 03/04/92 1 II property; the receipt of downtown usage and maintenance fees; such other non - restricted, non - general tax revenues as may become available; and the investment interest earnings of the Fund. 4. Management. The Fund shall be managed by the City Manager and the City Manager's designee. 5. Direction. The City Manager and designees shall submit an annual budget which will be submitted through the City's normal budget process; the investment of available funds shall be on a long 1 term basis to assure highest possible earnings and continuity of funding; and annual expenditures shall be restricted to no more than ninety percent (90 %) of revenue except in extreme cases involving major repairs. 6. Miscellaneous. Any modification of this resolution shall require a four /fifths (4/5) majority vote of the Chanhassen. City Council. ADOPTED by the City Council of the City of Chanhassen this day of - , 1992. ATTEST: 11 Don Ashworth, Clerk /Manager Donald J. Chmiel, Mayor _ 1 1 1 1 1