Laws, Regulations & Annotations

W

880.0000 WELFARE EXEMPTION

(a) IN GENERAL

Annotation 880.0285

880.0285 Tax Exempt Status. In order for an organization to establish that it is exempt from income tax as required by Revenue and Taxation Code section 214.8(a), the organization must file with the Board of Equalization either a copy of a valid, unrevoked Franchise Tax Board letter or ruling stating that the organization is tax exempt under section 23701d of the Revenue and Taxation Code or a copy of a valid, unrevoked Internal Revenue Service letter or ruling stating that the organization is tax exempt under section 501(c)(3) of the Internal Revenue Code. C 1/16/2008.