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Council staff: Liberty Ministries’ nonprofit exemption pending; applicant disputes prior practice
Summary
City staff said Liberty Ministries / Family Worship, Inc. must provide an IRS 501(c)(3) determination letter to qualify for occupation-tax exemption; the church’s representative said they had not previously been required to supply that letter and asked the city to resolve an administrative handling error.
City staff told the council Nov. 17 that Liberty Ministries / Family Worship, Inc. submitted a business-license application for 2024–25 but had not provided a church-specific IRS 501(c)(3) determination letter required for a nonprofit occupation-tax exemption under the city code. The file remains pending and fire and building inspections are on hold until staff verify exempt status.
Pastor (Miss) Ellis, representing the applicant, said the church had been operating in Forest Park since 2013 and had previously provided different documentation for food-pantry operations. She said the congregation deliberately avoided obtaining a 501(c)(3) designation for the church itself and that staff previously allowed state paperwork to suffice. Staff acknowledged inconsistent administrative handling under prior managers and said the current technician is waiting for a 501(c)(3) determination letter; legal and staff said they will review whether earlier paperwork can be accepted and agreed to work with the applicant to resolve the matter quickly.
Attorney Matricardi and staff said the immediate requirement to finish processing the application is the IRS determination letter, but they will review prior practices and whether state registration or other documents meet the city’s exemption standard. The council asked staff and legal to meet with the applicant to try to rectify the administrative gap.
