Sales and Use Tax

Nonprofit

Organizations

Board of Equalization*The information contained herein is intended to provide general guidance

and therefore is not eligible for consideration under section 6596, Excusable Delay-Reliance on Advice.

BOARD OF EQUALIZATION MEMBERS

BETTY T. YEE1st District, San Francisco

BILL LEONARD2nd District, Ontario

MICHELLE STEEL3rd District, Long Beach

JOHN CHIANGState Controller

STEVE SHEA, Acting Member4th District, Los Angeles

Course Objectives

How Sales & Use Tax law impacts nonprofit organizations

How and where to get help

Board of Equalization Functions

– Administers more than 25 different tax and fee programs for the State

– Produced more than $53 billion in revenue for state and local government in 2006-07

– Funding supports education, health care, public safety, transportation, social services, etc.