The 277 BOE form allows California nonprofit organizations to claim an Organizational Clearance Certificate for the welfare exemption. This exemption reduces or eliminates property taxes on property used for charitable, religious, hospital, or scientific purposes.
To complete the form, you must provide formative documents. Corporations should attach their Articles of Incorporation and any amendments. Non-corporate organizations must include their constitution and amendments instead.
You must also prove tax-exempt status. This includes citing the relevant sections of the Internal Revenue Code and California's Revenue and Taxation Code. Certified financial statements must show the organization's fiscal condition clearly.
The State Board of Equalization reviews all submitted documentation. Only organizations whose activities align with an exempt purpose will receive clearance. Related California tax forms include the BOE-531 form and the BOE-106 form. Organizations seeking other tax relief can also use the Application for Tax Clearance.
| Question | Answer |
|---|---|
| Form Name | BOE-277 Form |
| Official Name | Claim for Organizational Clearance Certificate - Welfare Exemption |
| State | California |
| Issuing Authority | California State Board of Equalization |
| Purpose | Property Tax Welfare Exemption |
| Form Length | 4 pages |
| Fillable? | No |
| Fillable fields | 0 |
| Avg. time to fill out | 1 min |
| Other names | california organizational clearance certificate, organization boe organizational pdf, certificate clearance fiscal, organization certificate clearance |