On August 4, 2016, IRS notified CCVCF that its application for recognition as a public charity under Section 501(c)(3) was approved. Further, IRS determined this approval to be retroactive to CCVCF’s initial exemption date of March 1, 2002. As a Public Charity, all contributions to CCVCF may be deductible for federal and state income tax purposes.
A bit of history – when CCVCF was first established, its founders applied for exemption under Section 501c3. At that time, IRS erroneously determined CCVCF was a cemetery corporation, owing to its purpose to raise funds for the establishment of the Central Coast State Veterans Cemetery. The State of California, in an odd twist of promptness, determined that CCVCF was exempt under California law as a Section 23701d Public Charity, the state equivalent of IRS 501c3 exemption. CCVCF appealed the IRS ruling back in 2002, which appeal was denied. While the 501c13 status had no adverse impact on whether contributions received by CCVCF were tax deductible for the donor (they were), it did prove to be a barrier to fundraising; particularly as a roadblock to applying for grants and foundation support.
Fast forward, CCVCF resubmitted an application to IRS for conversion from 501c13 to 501c3. The application review process took a bit longer than expected, though in the end it has been worth the wait. CCVCF Board and Management is grateful to IRS for this recognition of its charitable purpose. Diligent efforts are underway to develop grant applications and foundation support for the next segments of the complete Cemetery plan. CCVCF is also preparing written correspondence to all its past donors notifying them of our upgraded charitable status. If you have any questions about this change, your past donor history, or any other questions about the Cemetery, please do not hesitate to call us at (831) 218-1780.