Alcoholics Anonymous
Now meeting regularly in the area. Dominical – Sundays at noon at Plaza Pacifica.  Uvita – Tuesdays at noon at the Coastal Christian Fellowship Church.  Ojochal – contact 2770-2705 for locations and times.  Call Margarite at 2770-2705 for more information.

ASANA—Dominical
A non-governmental organization managed by volunteers.  Its major project is the Path of the Tapir Biological Corridor. Exploring new means of funding this project is an important part of their goals. Other goals range from sponsoring Environmental Education Workshops, which assist in promoting awareness of environmental issues, and motivating land owners to conserve their land.  Contact the office at 2787-0254 for more information on how you can make a difference.

BioDiversity Center on Osa Peninsula—Osa
This center is open to researchers, conservationists and students. It offers housing and a kitchen for groups who wish to visit the area, as well as a laboratory and library for researchers. It is a base of operations for scientific research and also a center for education and training, from local school groups to university courses and training workshops. Contact Friends of the Osa at 2735-5580 for more information.

Boruca Project—Buenos Aires
At Boruca you can find the most beautiful handmade handicrafts and learn how they are made.  There is also a small museum and a gift shop.  Their tours and programs are getting more organized and refined, with some even offering accommodation.  If you decide to take a trip there, it is recommended to go in dry season.  The drive up is breathtaking, and you feel like you are on top of the world.  If you do take a trip it is best to call ahead and get a booking for a locally produced and delicious Borucan lunch.  It is truly some of the freshest locally produced food you can eat in Costa Rica and for only $5.00.  For more information, visit www.borucacr.org or contact Marina La Flor Co-operative/Museum at 2730-1673/2730-2467 (Spanish only) or Lourdes Frasser So Cagru – Women’s Artisan Association at 8860-8197/2730-2453.

Coastal Christian Fellowship—Uvita
This bi-lingual non-denominational church offers loving Christian fellowship and spiritual growth with an emphasis on serving the needs of local communities. Service ministries include outreach to local schools and orphanages, visiting and providing assistance to the poor, the homeless,  and those with substance abuse issues. For service times and information, call 8360-3003/8322-3815.

Diamante Valley Library Project—La Florida
A community library is under way in the Diamante Valley.  At present, few youths complete high school, and even fewer adults have had a formal education.  This project aims to increase the educational opportunities for all the neighbors.  In addition to books for loan and reference materials, they plan to hold continuing education courses in a wide variety of subjects. In order to help them put the finishing touches on this library, contact them at info@purasuerte.com or call 8397-2450.

Dominical Animal Welfare Group (D.A.W.G.)

This all volunteer organization was founded in 2004, and has made a difference in the lives of both abandoned and stray animals, as well as the families they are adopted into.  Their goals are wide in scope, from offering free spay/neuter clinics to help control the stray animal population, educating residents about the proper care of domestic animals, responding to reports of abandoned or injured stray animals, arranging for temporary fostering while the animal recovers sufficiently before being adopted, to increased awareness of this country-wide concern.  The group is open to assistance from donations and volunteer time.  For more information, contact them at 8850-7477 or dawgfostermom@gmail.com.

Dominical Little Theatre Group—Dominical
This dynamic little group has already presented a number of fabulous productions.  It takes an extraordinary number of volunteers, donations, and materials to make these productions such great successes each year.  Contact them at 2787-8007/8850-7477 for more information on how you can get involved.  www.Dominical.biz/theatre, dominicaltheatre@yahoo.com.

Emergency First Aid Support Group—Ojochal
In case of emergency, great or small, contact Dr. Tony Hamilton or Liane Ripley directly by radio or phone. They will provide first aid and emergency assistance until the ambulance arrives, or the bleeding stops. While they do have some medical supplies, they could always use more. They are also offering courses in First Aid and CPR to anyone interested.  Contact them at 2786-5689 or 2786-5133.

Hands of Mercy—Uvita
A ministry of Coastal Christian Fellowship that provides basic necessities (food, clothing, medical supplies, shelter improvements, etc.) to disadvantaged people in the area.  The ministry accepts donations of supplies and financial contributions to assist this important ministry.  If you would like to get involved or make donations, call 8360-3003/8322-3815

Kids Saving the Rainforest—Manuel Antonio
This group is part of fundraising activities here in Costa Rica and around the world to purchase and protect the South American rainforest. All proceeds from the gift shop at Mono Azul Hotel go towards this program. Call 2777-2592 for more information on how you and your kids can get involved.

Lending Library—Ojochal
This is a non-profit community funded project, and all proceeds are used to cover the library’s operation costs.  The library is looking for volunteers and monthly sponsors to help.  The library offers books in Spanish and English, and donations are greatly appreciated.  Join the library for $5.00 – children for free. Contact them at labibliotecaojochal@gmail.com.

Life Guard Program—Dominical
Dominical is the only beach in the area with life guards on duty everyday. Fundraisers are held during the year, but the yearly calendars and T-shirts are also available as great gift ideas and souvenirs. Call 2787-0036 for information on how you can get involved, or make a donation to help this program and beach safer for everyone.

Playa Tortuga Turtle Project – Ojochal

Recognizing the need of co-exisiting with nature, a small but very dedicated group has taken the first steps toward responsible stewardship by constructing a permanent turtle monitoring camp on Playa Tortuga.  Turtles continue to be endangered world-wide and poaching is the primary concern.  The project aims to establish a continual presence as a means to stop poaching, educate their local communities, and collect important research and data to work globally on this urgent and important issue.  The camp is staffed with a full-time biologist and 2 field assistants, and has been supported so far through donations of time, effort and supplies.  Visit FaceBook under Turtle Project on Playa Tortuga for more information.

Posada del Nino Orphanage—San Isidro
The Orphanage is located in San Isidro and is home to girls ages 12 to 17 years.  Anyone who is interested in donating money, time, counseling or skills training to the young women in the orphanage, contact Rhonda at 8330-4420.  Help make a difference with these girls and for future generations.

Revolution Project – San Isidro

This project has evolved from the dream of building a global network of self-sustaining youth ranches to give young people exciting opportunities for self-discovery, and creating cycles of love to motivate and facilitate young people to build a global network of self-sustaining orphanages. They have purchased their first farm, and are currently running a healing center and youth internship program.  The Revolution Project Band has toured sharing their music, dance, theater, and visual arts, delivering their message of love and hope.  If you would like to get involved, know young people who would like to participate in an internship, know anyone in need of a natural healing experience, or interested in becoming a financial partner to bring this vision to even greater fruition, contact them at www.therevolutionproject.org.

Roberta Felix Foundation—Quepos
This center for handicapped children offers special education, physical education, and occupational therapy for the counties of Agguire and Parrita. They also offer free orthopedic shoes, wheelchairs, clothing, toys, parties and activities, crisis intervention and legal services. They operate solely on private donations and volunteer support, so any additional support is greatly needed and appreciated.  Contact them at www.felixfundacion.org or 838-4496.

Tripod Foundation – Uvita

Our goal is to control and prevent an increase in unwanted and abandoned animals through frequent and affordable spay and neuter clinics, as well as education. We also offer help with animal health care and emergency medical care for low-income families throughout our community.  Be sure to pick-up one of our Bare Naked Ladies Calendar highlighting some of our local beauties and their pets.  If you would like to help with the clinics, transportation, or donations, please contact Liz (8311-0438) or Natalie (8879-3347), or visit our website at www.tripodcostarica.com.

1. Tolls In total there are four toll booths from San José to Puntarenas: not having enough money on hand can leave you stranded on the highway.
2. Slow drivers The highway seems to be filled with slow drivers, and these slow drivers create major traffic congestion in areas where there is no passing or slow traffic ramps.
3. Drivers do not move over. Costa Ricans are known for their “King of the road” attitude. They will not pull over, use the slow traffic lane where available, or allow passing in spite.
4. No service stations. Before setting off on the new highway, make sure that you have a full tank of gas. There are no service stations on the highway, and the nearest ones are in towns like Atenas, Orotina and Guacima. Walking to get gas from those points is an adventure in itself.
5. It’s dark at night. It gets dark out there, and there are no populated areas to fill the night sky. Make sure you carry a flashlight in case you get stuck. And best to be sure you have reflective clothing, tape, etc in the trunk to let other drivers see you in the pitch dark of night.
6. Watch your speed. Although the highway has posted speed limits, the road is conducive to speeding. The traffic cops have figured that out also. And have posted themselves in unlikely places, with radar in hand, waiting for you.
7. Toll booth operators. By and large the majority of the toll booth operators are courteous, but some make you feel that you are bothering their life. And be prepared to pay more at some toll centers, as they hit you with a “big vehicle” story.
8. Toll fares. It has to be Ȼ320, Ȼ490, Ȼ640 and Ȼ480 which means having to fumble for those pesky Ȼ5 and Ȼ10 coins, or having to wait while the toll operator counts out each coin or wait to get change.

The Southern Zone and/or San Jose is now closer than ever. So, fill up your tank, pocket full of colones, and go cruising!

Not so widely known is another filing obligation that has been off tax advisors radar screens. In Costa Rica, this obligation applies to U.S. persons holding stock or partnership interests in a Sociedad Anónima (S.A.) or, in certain circumstances, a Sociedad de Responsabilidad Limitada (S.R.I.). There is no minimum threshold regarding the value of the holding in a controlled foreign corporation or partnership. Unfortunately, the statutory penalty for failure is $10,000 per return, per year, per taxpayer for each year in which the required returns are not filed. This penalty is applicable regardless of whether or not the S.A. or S.R.I. in question generated any income or caused the U.S. person to understate taxable income. In addition, the statute of limitations with respect to such penalty never expires.

In this situation, the recourse of the taxpayer is to provide a “statement of reasonable cause” to the IRS, requesting a full waiver of the non-disclosure penalties. Through this statement a delinquent taxpayer can provide information returns to the IRS, asserting that such error was due to reasonable cause and thus requesting that the penalty be abated.
Thus, taxpayers who have reported and paid tax on all taxable income from these controlled foreign entities will be in the best possible position to conform to their information filing requirements, and establish reasonable cause to avoid the penalties. In addition, even U.S. persons with under-reported income can file past due returns and establish reasonable cause for non-timely filing.

Given the current level of attention by the IRS to reporting of foreign income and interests, it seems reasonable that it will be much easier to support a reasonable cause petition to preclude the imposition of penalties.

Costa Rica’s public health insurance system, the Caja Costarricense de Seguro Social (CCSS), known simply as the Caja, is available to all foreign residents and tourists. Its benefits include:
• cheap premiums, decent medical care,
• but lines are long, medicines are generic, doctors are assigned to you, few service providers speak English,
• plus you can wait months for an appointment and years for some types of surgery.
All residents and new applicants for residency must enroll in the Caja. The cost is calculated as a percentage of your income.

Instituto Nacional de Seguros INS sells insurance valid in the private sector, including CIMA, Clinica Biblica and Clinica Católica. Its benefits include:
• more modern equipment, faster service, more English-speaking employees, you get to choose your doctor,
• but pre-existing conditions and annual check-ups are not covered.
Anyone can apply for these policies, even tourists.

INS insurance policies cover medical expenses due to illnesses or accidents in Costa Rica and also internationally. For the expenses in foreign countries, however, INS will pay only the amount charged for the same treatment in Costa Rica and you have to pay the difference. The Association of Residents of Costa Rica (ARCR) has a group policy that can save on premiums.