Welfare Exemption (Organizational Clearance Certificate) Hospital Review

Once the Board determines that an organization qualifies for an Organizational Clearance Certificate, it remains valid unless revoked. The Board reviews organizations periodically to ensure that the organization continues to meet the qualifications for exemption under Revenue and Taxation Code section 214. For 2009, the Board is reviewing all organizations with a "hospital" purpose.

• On May 4, 2009, staff to send form BOE-278-OCC, Verification for Continued Eligibility of Organizational Clearance Certificate-Welfare and Veterans' Organization Exemption and form BOE-278-H, Supplemental Reporting Form-Organizational Clearance Certificate Holders Nonprofit Hospital Organizations to organizations with names beginning with letters A through L and those found to have surplus revenues in the last review. (The due date is July 2, 2009.)
• On July 20, 2009, staff to send form BOE-278-OCC and form BOE-278-H to organizations with names beginning with letters M through Z. (The due date is September 18, 2009.)
• Form BOE-278-H is available in fillable and savable format; submission of this form and requested data should be submitted electronically on CD in PDF format
• Form BOE-278-OCC is available in fillable and savable format; please submit a hard copy of this form as a signature is required.
  • Form BOE-278-OCC for group 1 filers (A-L) and those found to have surplus revenues in the prior review)
  • Form BOE-278-OCC for group 2 filers (M-Z)

Interested Parties Process

BOE-278-H was adopted by the Board on April 15, 2009; and serves to gather supplemental information from nonprofit hospitals. The project can be reviewed at Supplemental Reporting for Nonprofit Hospitals.

Final Report

On March 30, 2012, staff published final report on Review of Organizational Clearance Certificate Holders – Nonprofit Hospital Organizations