Section 214.14 Of Article 1. Taxable And Exempt Property From California Revenue And Taxation Code >> Division 1. >> Part 2. >> Chapter 1. >> Article 1.
214.14
. (a) Property used exclusively for the charitable purposes
of museums and owned and operated by a religious, hospital,
scientific, or charitable fund, foundation, limited liability
company, or corporation which meets all the requirements of
subdivision (a) of Section 214 shall be deemed to be within the
exemption provided by Sections 4 and 5 of Article XIII of the
California Constitution and Section 214.
(b) For purposes of this section:
(1) Property used exclusively for the charitable purposes of
museums shall include property used for activities and facilities
related to the primary charitable purposes of museums and reasonably
necessary and incidental to those purposes.
(2) Property used exclusively for the charitable purposes of
museums shall not be required to be indispensable to the primary
charitable purposes of museums.
(3) Property used exclusively for the charitable purposes of
museums shall not include property used for activities and facilities
not related to the primary charitable purposes of museums and not
reasonably necessary or incidental to those purposes.
(4) Property used exclusively for the charitable purposes of
museums shall include property owned by a nonprofit association or
organization performing auxiliary services to any city or county
museum in the state and used for the storage of items donated for an
annual rummage sale, the proceeds of which, after taking into account
the expenses of the nonprofit association or organization, are used
to provide support to those museums. For purposes of this
subdivision, "storage of items donated for an annual rummage sale"
shall not be considered a "fundraising activity," as that term is
used in paragraph (3) of subdivision (a) of Section 214.
(c) The amendments made by the act adding this subdivision shall
apply with respect to lien dates occurring on and after January 1,
2005.