Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2018

Property Tax Annotations

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Annotation 880.0105

880.0105 Fundraising. Since fundraising is not an exempt purpose in and of itself under Revenue and Taxation Code section 214(a), an organization will not qualify for an organizational clearance certificate if it performs fundraising as one of its primary activities. California courts have long required that the actual purpose and activities of a qualifying organization must be exempt under section 214(a), even if all of the funds produced by the non-qualifying activities are used to further an organization's qualifying purposes. C 12/4/2009.