Organized Camps (Publication 127)
Student Meals

Exemption for camps that are considered schools or educational institutions
When a camp qualifies as a school or educational institution, the camp’s sales of meals to students (campers) are not subject to tax. A camp must meet all of the following requirements to qualify as a school or educational institution:

1. The camp conducts regularly scheduled classes,
2. Students are required to attend the classes,
3. Qualified instructors are in charge of the classes, and
4. The camp is an "organized camp" as defined in California Health and Safety Code section 18897.

1. "Regularly scheduled classes"
To qualify as a school or educational institution the camp session must promote an educational program by conducting regularly scheduled classes. However, the CDTFA recognizes that camps typically provide this education outside a traditional classroom setting. For example, ropes course activities teach problem-solving, communication, and leadership skills. Ecology, conservation, and geology can all be taught during a guided nature hike. Educational classes also include classes in spiritual training or physical education, such as archery, marksmanship, swimming, boating, and arts and crafts. All of these types of classes will meet the first requirement if they are regularly scheduled.

"Regularly scheduled classes" also include situations where camps regularly schedule a variety of classes and allow campers to select the class they want to attend. For example, a camper working on a merit badge for archery may choose to attend classes on range safety and archery practice, and a camper working on a hiking badge may attend classes in first aid and wilderness survival.

In general, most traditional youth camps include activities that qualify as regularly scheduled classes. Adult and family camp sessions may also qualify if they have a curriculum of regularly scheduled classes. Conversely, camps or retreats where recreation is the primary goal may not meet the "regularly scheduled classes" requirement because focus of the camp session is rest and relaxation. For example, a "summer concert weekend" camp session that offers daily activities does not conduct regularly scheduled classes if the focus of the event is rest and recreation.

Camps should maintain copies of camp session class schedules and other curriculum materials to demonstrate that their camp classes meet the regularly scheduled class requirement.

2. "Required attendance"
Activities at most youth camps meet this requirement because campers are required to attend scheduled activities that qualify as classes. However, if class attendance is optional, the camp will not be considered a school or educational institution for that camp session. For example, a camp would not satisfy the "required attendance" requirement if it offered a variety of classes and recreational activities and required participants to attend a camp orientation on the first day, but otherwise allowed campers to choose to attend as many of the scheduled activities as they want, or choose not to attend any activities during the rest of the camp session.

To show that they meet the attendance requirement, camps should document that attendance is required in their camp brochures, registration materials, website information, camper rule agreements, or other camp materials.

3. "Qualified instructors"
An instructor is considered qualified when the instructor has the formal training or sufficient experience to adequately prepare the instructor to teach his or her subject. In other words, the level of training and experience needed to be a qualified instructor depends on the class being taught. For example, an instructor may need certification by the American Heart Association or Red Cross to be qualified to teach CPR and general first aid. A kayaking instructor may have years of experience in kayaking and water safety training.

CDTFA recognizes that organized camps interview, hire, and train staff to lead camp classes and activities. Often senior staff members guide and supervise less experienced instructors in order to ensure that the newer instructors are qualified. In general, if the camp determines that the instructor is qualified to lead a class, then CDTFA will consider the camp to have met this requirement of the regulation. Camps should maintain records that show their instructors’ level of training and/or experience related to the area they teach to show that the camp meets the requirement.

4. "Organized Camp"
The camp must be an "organized camp" as provided in section 18897 of the California Health and Safety Code. With regard to the exemption provided in Regulation 1506, "camps" refers to organizations that run traditional camp programs, not to resorts or other hotel and lodging establishments. Traditional camps such as those operated by the YMCA, YWCA, Girl Scouts, and Boy Scouts meet the definition of an "organized camp." Camps accredited by, or affiliated with, the American Camp Association and camps that are approved members of the Christian Camp and Conference Association also meet the definition.

"Organized camp" excludes businesses that are not traditional camp organizations, such as tourist camps, trailer parks, resorts, hunting camps, and childcare institutions. In addition, businesses that provide all inclusive outdoor recreational packages outside a traditional organized camp are also not included in the term. For example, an adventure company that offers rock climbing packages at various state parks for an all inclusive price (lodging, meals, climbing gear, and instruction) is not an organized camp.

Subdivision (a) of section 18897, provides that an "organized camp" means a site with programs and facilities established for the primary purposes of providing an outdoor group living experience with social, spiritual, educational, or recreational objectives, for five days or more during one or more seasons of the year. CDTFA interprets this provision to mean that a camp organization meeting the 5-day requirement for one camp session continues to meet the requirement even if it also conducts other shorter camp sessions. That is, CDTFA would evaluate the camp year, rather than any one camp session. For example, a camp offers 5-day outdoor education camps for 6th graders and also provides 3-day outdoor education camps for 4th graders. Because the camp meets the 5-day requirement with the 6th grade camp sessions, it is still considered an "organized camp" during the 3-day camp sessions.