Historical Formation and Legal Status of the
Housing Authority of St. Mary’s County, Maryland
Tax ID# 520999238
The Board of County Commissioners of St. Mary’s County, Maryland (BOCC) created the St. Mary’s County Housing Authority pursuant to Resolution No. 71-25 adopted on June 29, 1971 and recorded in Liber 1, Folio 179. Furthermore, on July 19, 1971, the BOCC made the Authority operational by appointing 5 persons as Commissioners of the St. Mary’s County Housing Authority. Their Commissioner service began on that date per Resolution No. 71-25.
Thereafter, Articles of Organization were adopted in 1990 pursuant to BOCC Resolution No. 90-24 and recorded in Liber 007, Page 281, naming the authority as the Housing Authority of St. Mary’s County, Maryland (HASMC). Accordingly, HASMC is also known as St. Mary’s County Housing Authority.
HASMC is a public body, corporate and politic, of the State of Maryland, exercising public and essential governmental functions, established pursuant to and operating under articles of organization (the “Articles”) adopted in accordance with Maryland Annotated Code Article 44A, and recodifed as Title 12 of the Housing and Community Development Article of the Maryland Annotated Code effective October 1, 2006, as amended (the “Act”). In short, HASMC is a Governmental Unit per IRS standards.
Under State Law, its formation as a Housing Authority also positions HASMC as an instrumentality of the United States of America via the United States Housing Act of 1937, as amended. This Act and State Law exempts HASMC from local, state, and federal taxation.
Per Housing and Development Law Institute’s publication, The Counsellor, dated March 31, 2006, Charitable Contributions to Public Housing Authorities:
- A public housing authority is defined as a political subdivision of the State according to federal law dealing with taxation. A political subdivision must possess recognized sovereign power(s), i.e., the power to tax, the power of eminent domain and police power. (HASMC has the power of eminent domain).
- A public housing authority is “Operated in the interest of the public without profit to private persons”
- §170 of the Internal Revenue Code provides: Charitable contributions to governmental units are tax-deductible under section 170(c) (1) of the Internal Revenue Code if made for a public purpose.
- A public housing authority is not a 501(c)(3) organization.