COUNTIES - PUBLIC FUNDS - GIFTS
Authority of county to use sales tax revenue to provide housing for persons of low and moderate income 1. RCW 82.46.075 authorizes a county to impose certain sales and use taxes for the purpose of providing affordable housing for persons of low and moderate income; it does not violate the constitutional provisions against gifts and lending of credit to provide housing assistance to persons or households whose incomes could reasonably be described as “low” or “moderate.” 2. RCW 82.46.075 authorizes a county to develop criteria for eligibility for housing programs funded through the sales tax authorized by the statute; the statute is broad enough to permit a county to provide a preference to public employees if the county can show that such a preference will further the statutory purpose of the program.
COLLEGES AND UNIVERSITIES - CONTRACTS - CORPORATIONS - EMPLOYERS AND EMPLOYEES - SALARIES AND WAGES - GIFTS - INVESTMENTS
Relationship between universities and nonprofit organizations that engage in fund-raising activities for them 1. Institutions of higher education have the authority to enter into contracts deemed essential to the institution and to accept and solicit gifts. If there is consideration flowing to the institution, it has the authority to provide goods and services to a private nonprofit organization, including the use of institution employees to solicit gifts, in exchange for fund-raising and other assistance from the organization. 2. The statute of frauds, RCW 19.36.010, provides that any agreement not to be performed in one year from the making thereof shall be void. Thus, any agreement between an institution of higher education and a nonprofit organization should be in writing if it is not to be performed in one year.
TAXATION - GIFTS
TAXATION - GIFTS - A TRUST INSTRUMENT WHICH MAKES A PRESENT GIFT OF PROPERTY TO A MINOR BY MEANS OF A TERMINATION PROVISION EXERCISABLE BY THE DONEE AS VESTING A PRESENT INTEREST A trust instrument which makes a present gift of property to a minor person by means of a termination provision exercisable by the donee, vests a present interest in the minor donee.
SEWER DISTRICTS - PUBLIC FUNDS - GIFT OF PUBLIC FUNDS - GIFTS - LOANS
Use of public funds to repair or replace side sewers Municipal sewer districts have statutory authority to use public funds to repair or replace side sewers located on private property if doing so will increase sewer capacity by reducing infiltration and inflow. Use of public funds to do so does not constitute an unconstitutional gift or loan of public funds if the district acts without donative intent and can demonstrate that the action will result in significant benefit to the public.