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Claim For Organizational Clearance Certificate-Welfare Exemption BOE-277 - California
| Claim For Organizational Clearance Certificate-Welfare Exemption Form. This is a California form and can be used in County Assessor Local County . |
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BOE-277 (P1) REV. 04 (08-08) CLAIM FOR ORGANIZATIONAL CLEARANCE CERTIFICATE WELFARE EXEMPTION STATE OF CALIFORNIA BOARD OF EQUALIZATION www.boe.ca.gov CHECKLIST FOR CLAIM P THE FOLLOWING DOCUMENTS MUST BE SUBMITTED WITH THE CLAIM FORM. IF ALL DOCUMENTS ARE NOT SUBMITTED, YOUR CLAIM WILL BE RETURNED. FORMATIVE DOCUMENTS Corporations: Copy of the articles of incorporation and each amendment, if any, certified by the Secretary of State. Non-corporations: Copy of the constitution, trust instrument, etc., and each amendment, if any. TAX-EXEMPT STATUS LETTER Copy of letter(s) evidencing exemption from federal income tax (section 501(c)(3) of the Internal Revenue Code), and/or a copy of the letter evidencing exemption from state franchise or income tax (section 23701d of the Revenue and Taxation Code.) If your Internal Revenue Service tax-exempt status letter has an advanced ruling period that has expired, please include an updated IRS status letter. If the tax exempt letter is a group ruling letter, submit documentation evidencing that your organization falls under the group ruling letter. FINANCIAL STATEMENTS Copy of operating statement (income and expenses), balance sheet (assets and liabilities), and notes to financial statements for the calendar or fiscal year immediately preceding the claim year and each subsequent year to date. For example, if filing for fiscal year 2006/07 in 2008, financial statements for calendar or fiscal years ending in 2005, 2006 and 2007 must be submitted. Check registers and/or tax return forms 990 are not acceptable substitutes for financial statements. ACTIVITIES Documentation supporting/describing the activities of the organization. For example, pamphlets, brochures, and web pages are acceptable forms of documentation. FOR ADDITIONAL INFORMATION Additional information on OCC filing requirements is available at: http://www.boe.ca.gov/proptaxes/welfareorgreq.htm. If the organization is a Veterans' Organization, submit claim form BOE-279, Claim for Organizational Clearance Certificate Veterans' Organization Exemption. If the organization is a Limited Liability Company, submit claim form BOE-277-LLC, Claim for Organizational Clearance Certificate Welfare Exemption, Limited Liability Company. American LegalNet, Inc. www.FormsWorkflow.com BOE-277 (P2) REV. 04 (08-08) INSTRUCTIONS FOR FILING A CLAIM FOR AN ORGANIZATIONAL CLEARANCE CERTIFICATE WELFARE EXEMPTION (Refer to section 254.6 of the Revenue and Taxation Code) ORGANIZATIONAL CLEARANCE CERTIFICATE STATE OF CALIFORNIA BOARD OF EQUALIZATION www.boe.ca.gov An organization that intends to claim the Welfare Exemption, shall file with the State Board of Equalization (Board), County-Assessed Properties Division's Exemption Section, at the address listed on page 3 of this claim package, a claim for an Organizational Clearance Certificate. The Board shall review each claim to determine whether the organization meets the requirements of section 214 and shall issue a certificate to a claimant that meets these requirements. The Assessor may not approve a property tax exemption claim until the claimant has been issued a valid Organizational Clearance Certificate. If a Welfare Exemption claim is filed timely with the Assessor, the claim will be considered timely filed even if the claimant has not yet received the Organizational Clearance Certificate from the Board. Information on the Welfare Exemption is on the Board's website (www.boe.ca.gov) and may be accessed by selecting 1) Property Tax, and 2) Welfare and Veterans' Organization Exemptions. If you have any questions, you may contact the Board's Exemption Section at 916-445-3524. FILING OF CLAIM FISCAL YEAR OF CLAIM The initial fiscal year for which the Organizational Clearance Certificate is sought must be entered correctly. The proper fiscal year follows the lien date (12:01 a.m., January 1) as of which the taxable or exempt status of the property is determined. For example, a person filing a claim for an Organizational Clearance Certificate in February 2008 would enter "2008-2009" on the claim; a "2007-2008" entry on a claim filed in February 2008 would signify that a claim was being filed for the preceding fiscal year. If the initial fiscal year for which the Organizational Clearance Certificate is sought is for a previous year, only one claim form is required. It is not necessary to file a separate claim for each fiscal year. 1. Formative Documents An organization must attach a copy of the articles of incorporation and any amendments thereto certified by the Secretary of State, or comparable instrument for unincorporated organizations. 2. Tax-Exempt Status Letter An organization must attach a copy of the letter evidencing the exemption from federal income tax (section 501(c)(3) of the Internal Revenue Code) or a copy of the letter evidencing exemption from state franchise or income tax (section 23701d of the Revenue and Taxation Code.) If the IRS tax exemption status letter has an advanced ruling period that ended prior to filing of this claim, please also include a copy of a current IRS tax-exempt status letter. If the letter provided has subsequently been revoked, attach a copy of the letter stating that fact. 3. Financial Statements An organization must attach a copy of certified financial statements. In submitting the financial statements (balance sheet and operating statement and notes) of the organization, the complete financial transactions of the organization should be included. If the nature of any item of income or disbursement is not clear from the account name, further explanation indicating the nature of the account should be appended. Please submit financial statements for each year beginning with the year immediately preceding the first fiscal year that exemption is claimed. Other 4. If the answer is yes, please note that Revenue and Taxation Code section 214, Welfare Exemption statute, provides, in part, that "The owner is not organized or operated for profit." (See section 214(a)(1)) 5. If the answer is yes, please note that Revenue and Taxation Code section 214, Welfare Exemption statute, provides, in part, that "No part of the net earnings of the owner inures to the benefit of any private shareholder or individual." (See section 214(a)(2)) 6. If the answer is yes, give title of position (do not list names of position holders) and weekly or annual salary, commissions, or percentage payments. 7. If the answer is yes, list the type of
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