There is a 501(c)(3) tax exempt organization, known as the “National Prayer Garden” (EIN 392053785) that is purportedly planning to purchase a 340 acre parcel in Welcome, MD, an agriculture/conservation area 35 miles south of Washington D.C., for a “prayer garden”. However, the plans and the concept are clearly similar to that of a “resort complex” rather than a religious prayer garden. According to their public website, the project’s layout will encompass four different sections including the Arrival Area (Area A), the National Prayer Garden (Area B), the Sanctuary (Area C), the National Prayer Retreat (Area D) for the purpose of manifesting the vision into an ideal location to host various faith based activities such as revivals, retreats and other forms of fellowship. AREA A Area A will serve as the arrival point for both guests and employees. This portion of the facility will include a Visitor’s Center/Reception area and both the main 1500 car and overflow parking lots, as the use of motor vehicles on other areas of the property will be limited. Guests will enter the facility by driving through the Gunston Road entrance, which will feature a display of international flags to promote the invitation of all nationalities and religious beliefs. AREA B Area B will be home to several prayer gardens, including a Glass Prayer Garden Conservatory, a 374 ft. inter-faith prayer tower that will be commissioned to depict various religious symbols and scenes, a reflecting pool, a Meditation Pavilion and numerous trails. AREAS C and D Area C is planned to feature a 3,000 seat sanctuary, while Area D reflects a more developed plan that will feature a 3,000 seat amphitheater, retreat meeting hall and dining facility, both planned to accommodate 3,000, two residential lodges, a Heliport, various cottages and a number of recreation facilities including: a 9 hole golf course, a lazy river and a number of sports fields. The organization’s website states the following: “The plans also include the Tower of Prayer, an ergonomically designed, one-of-a-kind Sanctuary rising up ten stories tall, as well as a Five Star Resort, Retreat Center, and a 2,000 seat Amphitheater for year-round recreational and spiritual activities.” (Note the wording “Five Star RESORT”) This statement was recently removed from the National Prayer Garden website, probably because it’s a “dead giveaway” as to what the organization actually plans to do with the property, if purchased. The organization has been under investigation by the Maryland Secretary of State’s office for misleading statements on it’s website. The Investigator at the Secretary of State’s office has been instrumental to insure that the organization remove all information from its website that may give the false impression that it currently owns the land (which it does not) while it collects tax-deductible funds from unpubllshed sources. According to the Maryland Secretary of State’s website: “This organization has applied to register under the Maryland Solicitation Act but has not submitted all of the required information to be registered and in full compliance with the Act and cannot solicit charitable donations”. However, at the organizations’ website, donations are being solicited. Inasmuch as this is a 501(c)(3) religious organization, it is exempt from paying Federal, state and local taxes, including property taxes. In this current climate of financial austerity the loss of millions of dollars in tax revenue would be significant to the county. In addition, as with any project of this scale, construction cannot commence until local public zoning /planning hearings are held and permits issued, including a Water Appropriation and Use Permit from MDE. It must be emphasized that the property is zoned Agriculture/Conservation and there are NO municipal water or sewage treatment facilities in the entire