Supplement 8H Consent 2013 0506 - Laserfiche WebLink

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line 1 property and any other organization using the property as provided line 2 in subparagraph (A) have filed with the assessor a valid line 3 organizational clearance certificate issued pursuant to Section line 4 254.6. line 5 (D) For the purposes of determining whether the property is line 6 used for the actual operation of the exempt activity, consideration line 7 shall not be given to the use of the property for meetings conducted line 8 by any other organization if the meetings are incidental to the other line 9 organization’s primary activities, are not fundraising meetings or line 10 activities as defined in subparagraph (B), are held no more than line 11 once per week, and the other organization and its use of the line 12 property meet all other requirements of paragraphs (1) to (5), line 13 inclusive, of this subdivision. The owner or the other organization line 14 also shall file with the assessor a copy of a valid, unrevoked letter line 15 or ruling from the Internal Revenue Service or the Franchise Tax line 16 Board stating that the other organization, or the national line 17 organization of which it is a local chapter or affiliate, qualifies as line 18 an exempt organization under Section 501(c)(3) or 501(c)(4) of line 19 the Internal Revenue Code or Section 23701d, 23701f, or 23701w. line 20 (E) Nothing in subparagraph (A), (B), (C), or (D) shall be line 21 construed to either enlarge or restrict the exemption provided for line 22 in subdivision (b) of Section 4 and Section 5 of Article XIII of the line 23 California Constitution and this section. line 24 (4) The property is not used or operated by the owner or by any line 25 other person so as to benefit any officer, trustee, director, line 26 shareholder, member, employee, contributor, or bondholder of the line 27 owner or operator, or any other person, through the distribution line 28 of profits, payment of excessive charges or compensations, or the line 29 more advantageous pursuit of their business or profession. line 30 (5) The property is not used by the owner or members thereof line 31 for fraternal or lodge purposes, or for social club purposes except line 32 where that use is clearly incidental to a primary religious, hospital, line 33 scientific, or charitable purpose. line 34 (6) The property is irrevocably dedicated to religious, charitable, line 35 scientific, or hospital purposes and upon the liquidation, line 36 dissolution, or abandonment of the owner will not inure to the line 37 benefit of any private person except a fund, foundation, or line 38 corporation organized and operated for religious, hospital, line 39 scientific, or charitable purposes. 96 — 20 —AB 975