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BTLG Table of Contents > Sales and Use Tax Annotations > N > 390.0000 Nonprofit Organizations > Annotation 390.0097.900

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390.0000 Nonprofit Organizations

Annotation 390.0097.900

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390.0097.900 San Francisco Educational Fund. The San Francisco Educational Fund, which is a nonprofit organization under Internal Revenue Code section 501(c)(3), qualifies as a PTA equivalent organization under Revenue and Taxation Code section 6370. Based on information submitted, the Fund meets the minimum requirements of the objectives and services offered in the California PTA Bylaws. Accordingly, the Fund is the consumer of, not a retailer of, tangible personal property which it sells in connection with its fund-raising activities. 4/25/89.