The mattress recycling organization, commonly referred to as a stewardship organization, is defined by the Used Mattress Recovery and Recycling Act (Public Resources Code Sections 42985-42991), as an organization exempt from taxation under Section 501(c)(3) or Section 501(c)(6) of the Internal Revenue Code of 1986, that is established by a qualified industry association, composed of manufacturers, renovators, and retailers, and certified by the state, to develop, implement, and administer the mattress recycling program.
The Mattress Recycling Council (MRC) is a nonprofit organization created by the International Sleep Products Association (ISPA). The MRC requested certification as a mattress recycling organization, per PRC section 42987 (a) (1), on July 1, 2014, and provided the department with their Articles of Incorporation. CalRecycle conditionally approved MRC's request, pending approval by the Internal Revenue Service of the MRC’s nonprofit status as required by PRC section 42986 (h). On November 5, 2014 CalRecycle was provided proof of MRC’s 501(c)(3) nonprofit status, and was certified by CalRecycle as a mattress recycling organization.
On March 30, 2017, the MRC officially formed a limited liability company (MRC CA LLC) to operate its California mattress recycling program in order to improve the long-term sustainability of each state program by insulating them from liability for other states' obligations and provide added clarity as to each program's funding (Letter to CalRecycle regarding MRC CA LLC).