For the Feds not tax exempt .You are not providing care to an individual. See this IRS info https://www.irs.gov/irb/2014-04_IRB#NOT-2014-7
CA may differ.
Edited @10:25
CA does not differ.
https://www.cdss.ca.gov/Portals/9/FMUForms/Q-T/SOC2298.pdf
