Qualifying purposes Institution must be organized and operated for one of the following purposes: Religious Religious Hospital Hospital Scientific (personal property only) Scientific (personal property only) Charitable Charitable Educational organizations may qualify if their articles of incorporation contain language required by Property Tax Rule 143. Educational organizations may qualify if their articles of incorporation contain language required by Property Tax Rule 143.

Who Files the Welfare Exemption? Religious Organizations Religious Organizations Charities Charities Museums Museums Theaters Theaters Zoological Associations Zoological Associations Open-Space Preservation Organizations Open-Space Preservation Organizations Organizations involved with Rehabilitation Hospitals Clinics Low-Income Housing Non-Profit Schools Historical Associations …and others!

Eligibility Non-profit organizations and Limited Liability Companies with non-profit members Non-profit organizations and Limited Liability Companies with non-profit members Organized for religious, hospital, scientific or charitable purposes Organized for religious, hospital, scientific or charitable purposes Must have the following tax-exempt status: Must have the following tax-exempt status: Internal Revenue Service 501(c)(3) or California Franchise Tax Board 23701(d) Property must be used exclusively for qualified exempt activity Property must be used exclusively for qualified exempt activity

Two-Part Process Non-profit organization applies with: The Board of Equalization for an The Board of Equalization for an Organizational Clearance Certificate (OCC) Organizational Clearance Certificate (OCC)and Local County Assessor for the Local County Assessor for the Welfare Exemption Claim Welfare Exemption Claim