Laws, Regulations & Annotations

W

880.0000 WELFARE EXEMPTION

(b) WELFARE EXEMPTION – CHARITABLE PURPOSES

Annotation 880.0340

880.0340 Zoning. The fact that local law may have a 10-acre minimum size for zoning purposes does not render an entire 10-acre property exempt because it is the minimum size required by local law. While that fact should be considered, the relevant standard under Revenue and Taxation Code section 214(a) is whether an organization's property is used exclusively for exempt activities, including uses that are incidental to and reasonably necessary for the accomplishment of those activities. We are not aware of any authority stating that local zoning affects whether a property does or does not exceed the amount of property reasonably necessary to the accomplishment of an exempt purpose under section 214(a)(3). C 1/15/2010.