Statement Regarding 501(c)(3) Compliance

The Community Association of Big Sur (CABS), formerly Coast Property Owners Association (CPOA), is a grassroots, non-profit community organization dedicated to protecting the environment of and serving the community of Big Sur.  As a non-profit 501(c)(3) organization, donations to CABS are tax-exempt and CABS complies with all 501(c)(3) rules and regulations.

And as a 501(c)(3) organization, CABS has made a 501(h) election which allows us to participate in lobbying activity that is limited by the financial expenditure on that lobbying (regardless of the overall amount of lobbying that may include volunteer time). CABS will carefully track any lobbying expenditures to ensure we stay below the federal thresholds for tax-exempt organizations when we believe lobbying may be required to address policy concerns impacting the community and environment of Big Sur. Additionally, we continuously analyze lobbying registration requirements at the federal, state and local levels and register any activity that meets threshold requirements for registration.

CABS does not participate in electoral politics nor do we endorse candidates for public office. Per our bylaws, CABS is a non-partisan organization that is open to all people who care about protecting the environment of and serving the community of Big Sur.

We continue to work toward our goal of coastal and community protection in a professional and organized manner, always well within charitable guidelines and IRS guidelines, thanks to the generous donations of our supporters.


PO Box 59 Big Sur,
CA 93920



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