SAFETY INTERVIEWS ON WORLD TRADE CENTER FIRE
As standard procedure, the FDNY must and will conduct safety interviews with members who responded to the World Trade Center fire. We were informed that due to the size of this task, the Department has sent out members of the Bureau of Investigations & Trials (BITS) to conduct interviews. For several important reasons, we think this is quite inappropriate and will not produce any productive results. We also believe that their use of a video camera is even more inappropriate. The UFA recommends that NO MEMBER speak to BITS representatives for any safety investigation. Just state that you are not ready to talk at this time. You should wait for the knowledgeable and experienced fire chiefs to perform this important task (and no video cameras)! FIREHOUSE COLLECTIONS
We are aware that many firehouses throughout the City have been receiving funds donated by individuals and corporations for the benefit of the families of their firefighters lost in the World Trade Center tragedy. We are very concerned that the members of those units understand the implications involved in accepting those funds. For the monies collected to qualify as “charitable donations” an appropriate charitable corporation must be formed, pursuant to 501(c)(3) of the Internal Revenue Code. Furthermore, appropriate registration forms must be filed with the Attorney General of the State of New York, and appropriate records must be kept. A Tax I.D. Number must be obtained from Internal Revenue, but is not effective unless the other steps are also taken. Accordingly, companies that are collecting funds must retain counsel to provide legal help. Retention of an accountant may also be necessary. If the appropriate steps are not taken, any monies that are donated cannot qualify for a tax deduction by the donor, and may be considered taxable income to the recipient.
It has been suggested that the fire companies collecting these monies donate them to the UFA Widow’s & Children’s Fund which would then return the funds to the families designated by the units. However, such a procedure is not workable and would violate the consistent practice by the Widow’s & Children’s Fund to distribute its benefits on an equal basis across the board to all beneficiaries.
We are aware that certain law firms within the City have agreed to perform pro bono services for firefighters affected by the World Trade Center attack. We suggest that inquiries can be made to the New York State Bar Association at (212) 382-6600 or the New York County Lawyers Association at (212) 267-6646, which may be able to provide counsel free of charge to set up the appropriate charitable corporations.
We cannot emphasize enough the necessity of doing the appropriate paperwork and filings so that serious tax problems can be avoided for the firefighters and families of those who have been lost. Back To Top
Fraternally, WILLIAM F. MIRRO
Recording Secretary, KEVIN E. GALLAGHER
President
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