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BTLG Table of Contents > Sales and Use Tax Annotations > N > 390.0000 Nonprofit Organizations > Annotation 390.0915

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390.0000 Nonprofit Organizations

Annotation 390.0915

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390.0915 Nonprofit Organizations. A private religious school's parent auction committee is authorized by the school's board to host an annual auction for the benefit of the school. The proceeds from the auction are given to the school for its general operation. Membership on the committee is voluntary. In determining whether the committee qualifies as an "equivalent organization" pursuant to section 6370, it is assumed that the committee functions exclusively in connection with the annual auction and that it does not have bylaws or statements of purpose. An equivalent organization must perform the same type of services for public or private schools that are performed by the PTA of the school. The California PTA's bylaws list the objectives of the PTA. A partial list follows:

(1) To promote the welfare of children and youth in the home, school, church and community.

(2) To raise the standards of home life.

(3) To secure adequate laws for the care and protection of children and youth.

An organization oriented toward a once a year event would not seem to have the breadth and depth of purpose inherent in an organization that would be the equivalent of the PTA. 12/4/84.