Laws, Regulations & Annotations

W

880.0000 WELFARE EXEMPTION

(a) IN GENERAL

Annotation 880.0140

880.0140 Library and Museum. Revenue and Taxation Code section 214 now extends the exemption to property owned by a religious or charitable organization and used for museum or library purposes. Free public libraries and free museums continue to be exempt under Revenue and Taxation Code section 202(b). Where, however, a library is not a public library and/or a library or museum charges admission, the exemption may be applicable if all the requirements of section 214 (i.e., articles of incorporation, irrevocable dedication, tax letter, financial documents, etc.) are met. LTA 11/13/1979 (No. 79/199).