Any organization found to be a non-profit organization under Section 501(c)(3) of the United States Internal Revenue Code as amended from time to time, shall be exempt from all fees set forth in this chapter. Determination of non-profit status shall be made by the Board of Zoning Appeals. For the purposes of this section, a Determination Letter from the Internal Revenue Service shall be sufficient evidence of non-profit status. In the case of churches or other organizations qualifying as a non-profit organization under Section 501(c)(3), but which do not have a Determination Letter, non-profit status will be determined by the Board of Zoning Appeals based on the facts and circumstances. (Ord. 38-2006. Passed 8-21-06.)