California Proposition 176, Non-Profit Tax Exemptions (1994)
Proposition 176 said that non-profit organizations that are federally tax-exempt, or exempt from certain state taxes, are also exempt from local taxes.
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.
- June 7, 1994 Voter Guide
- Statement of vote, California June 7, 1994 statewide elections
- Los Angeles Law Library, 1994 ballot propositions