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California Proposition 176, Non-Profit Tax Exemptions (1994)

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California Proposition 176 was on the June 7, 1994 primary election ballot in California as a legislatively-referred constitutional amendment, where it was approved.

Proposition 176 said that non-profit organizations that are federally tax-exempt, or exempt from certain state taxes, are also exempt from local taxes.

Election results

Proposition 176
ResultVotesPercentage
Approveda Yes 2,311,167 52.61%
No2,081,47447.39%

Constitutional changes

Proposition 176 1994.PNG

Proposition 176 amended Section 26 of Article XIII of the California Constitution as follows:

Proposition 176 text.PNG

Text of measure

The ballot title read:

TAXATION: NONPROFIT ORGANIZATIONS. LEGISLATIVE CONSTITUTIONAL AMENDMENT.

The ballot summary was:

  • Provides that nonprofit organizations exempted from taxation under certain state or federal statutes are also exempted from locally-imposed business license taxes or fees measured by income or gross receipts.

The fiscal estimate provided by the California Legislative Analyst's Office said:

  • Little, if any, effect on local government revenues in the near-term.

Path to the ballot

The California State Legislature voted to put Proposition 176 on the ballot.

Chamber Ayes Noes
Assembly 67 0
Senate 31 2

External links