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Second Appeal Brief
PA ID# 031-UVAHL-00; Ellicott Meadows Community Association
PW ID# NA; Private Nonprofit Eligibility
Citation: FEMA-1910-DR-MD, Ellicott Meadows Community Association, Private Nonprofit (PNP) Eligibility
Reference: PNP, Homeowners’ Association, Snow Removal
Summary: Following the snow and severe winter storm disaster declaration, Ellicott Meadows Community Association (Association) submitted a Request for Public Assistance (RPA) to apply for reimbursement of snow removal costs as a PNP organization. FEMA denied the request because the Association did not provide documentation from the U.S. Internal Revenue Service or the State of Maryland to support its PNP status. In the first appeal, the Association stated that it is a State recognized PNP operating as a property owners’ association and that it also operates a waste water treatment facility that services 160 homes in the community. FEMA denied the first appeal on October 18, 2010, stating that the Association did not provide documentation to support its tax exempt status. FEMA also cited Disaster Assistance Policy, DAP9521.3, Private Nonprofit (PNP) Facility Eligibility which specifically defines facilities maintained by property owners’ associations, such as roads and recreational facilities as ineligible. The Association submitted a second appeal reiterating the position of the first appeal. The Association provided a copy of its IRS Section 501(c)(4) tax exemption letter, dated January 26, 2011, with an effective date of exemption of April 25, 2005.
Issue: Are homeowners’ associations eligible for snow removal costs?
Rationale: 44 CFR §206.222(b), §206.221(e) and §206.221(f)(1); DAP9521.3, Private Nonprofit (PNP) Facility Eligibility