Under new claim administration guidelines, amended January 1, 2004, by Senate Bill 1059, an organization filing for the first time must submit to the State Board of Equalization (BOE) a claim form that includes the following:

• An IRS 501 (c)(3) or Franchise Tax Board 23701(d) letter of determination.
• Articles of Incorporation and all amendments certified by the California Secretary of State.
• Copies of financial statements for the years claimed.

If the BOE determines that an organization qualifies, the BOE will issue an Organizational Clearance Certificate to the organization. A copy of the Organizational Clearance Certificate can then be filed with claim forms in any of the 58 counties in the state of California.

The BOE will determine whether an organization is eligible for the exemption and the Assessor will determine whether the use of the property is eligible for the exemption.