Laws, Regulations & Annotations

W

880.0000 WELFARE EXEMPTION

(b) WELFARE EXEMPTION – CHARITABLE PURPOSES

Annotation 880.0590

880.0590 Works of Art. The promoting of contemporary art, the display of artwork, weekly art programs, and a free library of global art magazines are educational activities contemplated by Revenue and Taxation Code section 214(j). Thus, claimant qualifies for an organization clearance certificate. Once the claimant qualifies, the assessor is to consider the exemption claim on the real property and whether the use of the property as a museum, a library, and art programs and activities was sufficient use for purposes for the welfare exemption. The loan or display of works of art to persons other than qualifying museums or qualifying religious, hospital, scientific, or charitable organizations would disqualify such works of art from the welfare exemption. A qualifying museum's works of art, those on display at the museum, and those stored at the museum or at another qualifying organization's property awaiting exhibition space at the museum for display, are eligible for the welfare exemption. Works of art stored elsewhere would not be eligible for exemption. For such works of art to be eligible for exemption, the requirements of section 217 must be met. C 10/17/2012.