Laws, Regulations & Annotations

W

880.0000 WELFARE EXEMPTION

(a) IN GENERAL

Annotation 880.0283

880.0283 Student Union. A student union of the California State University system that is a California nonprofit public benefit corporation does not qualify for exemption under Revenue and Taxation Code section 214, which requires that an organization's primary purpose must be either religious, hospital, scientific, or charitable. In order for educational activity to be charitable as provided in section 214(j), that activity must benefit the community as a whole or an unascertainable and indefinite portion thereof. Services provided by a student union primarily benefit the students attending the university, not the community as a whole. However, as an auxiliary organization of the California State University, the student union may be eligible for the state university exemption under Revenue and Taxation Code section 202(a)(3). C 6/13/2006.