Incorporates the Volunteer Exempt Firefighter's Benevolent Association of Manhasset-Lakeville, and provides for its powers and duties

Summary of provisions

Section one of this bill would create the not-for-profit corporation by the name of Volunteer Exempt Firefighter's Benevolent Association of Manhasset-Lakeville.

Section two of this bill would establish the eligibility requirements for membership in the not-for-profit corporation. In accordance with this section, all persons who are now, have been, or hereafter shall be active volunteer members of the fire department of the Manhasset-Lakeville Fire District shall be eligible for membership in the benevolent association created by this act, and persons who have been removed for cause, expelled or dropped from the rolls of the fire department shall not be eligible for membership.

Section three of this bill would establish the purposes of the not-for-profit corporation, including:

*To provide relief, aid and assistance to the volunteer members of such corporation who are disabled or injured in the performance of their duties, and their families;

*To promote and safeguard the welfare of the volunteer members of the corporation, and their families;

*To provide for the health and safety of the volunteer members of the corporation;

*To enhance the morale of the volunteer members of the corporation by providing social and recreational activities for the volunteer members of the corporation, and

*To promote of the volunteer fire service within the territory protected by such fire department of the Manhasset-Lakeville Fire District.

Section four of this bill would establishes the powers and duties of the corporation, which would include all the powers of a not-for-profit corporation, and the provisions of law relating to not-for-profit corporations, except where they conflict with the provisions of this act.

Section five of this bill would address the organization meeting and by-laws of the new corporation.

Section six of this bill would provide for the control and disposal of funds and property of the new corporation.

Section seven of this bill would establish the precept for payments of foreign fire insurance corporations and their designated purpose. In accordance with this section, the new corporation shall collect and there shall be paid to it all taxes imposed by article 91 of the insurance law for fire department use and benefit, upon premiums for insurance against loss or damage by fire covering property situated in the Manhasset-Lakeville Fire Department fire protection district, in the town of North Hempstead, county of Nassau, or within any duly organized territory in which the Manhasset-Lakeville Fire Department is or may be obligated to render fire protection. The officer of said corporation designated by its by-laws to collect and receive the aforesaid tax shall have all the powers and be subject to all the provisions of the insurance law, relating to treasurers of fire departments. Such corporation would also be entitled to receive a share of the tax imposed by article 91 of the insurance law, based upon the business written in the territory with respect to which it is entitled to collect and receive the tax under article 91 of the insurance law.

Section seven further provides that the taxes imposed by article 91, and the payments made to the corporation thereunder, shall only be used for the care and relief of:

*Disabled or indigent volunteer firefighters;

*Exempt volunteer firefighters; and

*Their families.

Justification

New York State Insurance Law Sections 9104 and 9105 impose a two-percent tax on premiums paid to foreign fire insurance corporations.

These funds are allocated to the fire department which serves the properties within such territory. Limited in their use, under law, these funds may only be used to benefit the volunteer membership of the fire department as a whole.

The creation of a benevolent association for the volunteer members of the fire department of the Manhasset-Lakeville Fire District would significantly expand the use of these funds. Under such a not-for-profit entity, created under this bill, funds can be used to assist:

*Disabled or indigent volunteer firefighters;

*Exempt volunteer firefighters; and

*Their families.

Such expansion of purposes and use as created by this new not for profit corporation, Volunteer Exempt Firefighter's Benevolent

Association of Manhasset-Lakeville, will allow more persons who have provided service to the volunteer fire department, and their families, to be provided with the many benefits that the purposes of this new corporation would allow.

Legislative history

This is a new bill.

Fiscal implications

None to State.

Effective date

This act would take effect immediately; provided, however, that the provisions of section seven of this act shall apply to taxes due on premiums received on and after January 1, 2014.