Division of Administrative Hearings, Florida
Filed: Nov. 13, 1997
The issue presented for decision in this case is whether the Holiday Rotary Endowment Fund, Inc. (“Holiday Endowment”) is eligible for a consumer certificate of exemption as a charitable institution pursuant to Section 212.08(7)(o), Florida Statutes.Taxpayer is not entitled to "charitable organization" exemption because 50% or more of its donations did not go to the specifically identified services in the statute.