California Revenue and Taxation Code

§ 254.6

RTC § 254.6 Effective Jun 27, 2018Div. 1 · Part 2 · Ch. 1 · Art. 2

Statute text

(a)An organization that intends to claim the welfare exemption or veterans’ organization exemption shall file with the State Board of Equalization a claim for an organizational clearance certificate.

(b)The board staff shall review each claim for an organizational clearance certificate for the welfare exemption to ascertain whether the organization meets the requirements of Section 214 and shall issue a certificate to a claimant that meets these requirements. The board staff shall also review each claim for an organizational clearance certificate for the veterans’ organization exemption to ascertain whether the organization meets the requirements of Section 215.1 and shall issue a certificate to a claimant that meets these requirements. In this connection, the board staff shall consider, among other matters, whether:

(1)The services and expenses of the owner or operator (including salaries) are excessive, based upon like services and salaries in comparable public or private institutions.

…

Legislative history

Amended by Stats. 2018, Ch. 37, Sec. 57. (AB 1817) Effective June 27, 2018.