Goodwill Industries of Southern California v. County of Los Angeles

The trial court sustained a demurrer without leave to amend to plaintiff’s second amended complaint. A judgment of dismissal was accordingly entered. Plaintiff appeals from this judgment.

Plaintiff is a nonprofit, charitable welfare corporation. It is exempted from federal revenue tax and state income and sales tax. Plaintiff is engaged in collecting castoff personal property, reconditioning it and selling it through the stores which the corporation maintains and operates. The Goodwill Industries exist for the purpose of employing handicapped, aged, and needy persons in this process and…