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BOE clarifies welfare exemption for charitable organizations

Wednesday, December 07, 2011

A BOE Letter clarifies the term “primarily” in the application of the community benefit test to a charitable organization’s exemption from property tax (BOE Letter to Assessors No. 2011/044). The Board admits that it is difficult, if not impossible, to determine what exact benefits should be measured in determining to what extent the California community is benefitted. The BOE acknowledges that many activities are not limited to a particular location, nor are the benefits that accrue limited to a particular place or group of people.

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