1. Sales and Use Tax Nonprofit Organizations Board of Equalization *The information contained herein is intended to provide general guidance and therefore is not eligible for consideration under section 6596, Excusable Delay- Reliance on Advice. BOARD OF EQUALIZATION MEMBERS BETTY T. YEE 1st District, San Francisco BILL LEONARD 2nd District, Ontario MICHELLE STEEL 3rd District, Long Beach JOHN CHIANG State Controller STEVE SHEA, Acting Member 4th District, Los Angeles

2. Course Objectives  How Sales & Use Tax law impacts nonprofit organizations  How and where to get help

3. Board of Equalization Functions –Administers more than 25 different tax and fee programs for the State –Produced more than $53 billion in revenue for state and local government in 2006-07 –Funding supports education, health care, public safety, transportation, social services, etc.