The "Elks Building Association of Orange" was incorporated in the State of California on August 9, 1943.

Under current law, it is tax exempt pursuant to Internal Revenue Code Section 501(c)(2), as a corporation organized for the exclusive purpose of holding title to the Lodge real property, collecting income there from and using the entire amount thereof less expenses for and on behalf of Orange Lodge Number 1475, which itself is tax exempt. In other words, it owns, maintains, makes improvements to, and collects rents from the building (first floor tenants).

Membership in the Corporation consists of 16 members - the seven elective officers of Orange Lodge #1475 including the Exalted Ruler, the Leading Knight, the Loyal Knight, the Lecturing Knight, the Secretary, the Treasurer, the Tiler, the five Trustees, and four additional persons nominated by and elected by and from the general Lodge Membership at the annual general election meeting.

The Board of Directors of the Building Association consists of seven persons elected from among the sixteen persons elected as Members of the Corporation. After the Board of Directors are elected, they meet to elect the Officers of the Corporation.