California Revenue and Taxation Code ARTICLE 1 - General Rule

• Section 17631.
  An organization described in Section 401(a) of the Internal Revenue Code shall be exempt from taxation under this part unless such exemption is denied under...
• Section 17632.
  An organization exempt from taxation under Section 17631 shall be subject to tax to the extent provided in Article 2 (commencing at Section 17651) of...
• Section 17635.
  (a) An organization described in Section 401(a) of the Internal Revenue Code which is subject to the provisions of this section shall not be exempt from...
• Section 17636.
  Sections 17635 to 17639, inclusive, apply to any organization described in Section 401(a) of the Internal Revenue Code.(Amended by Stats. 1983, Ch. 488, Sec. 41....
• Section 17637.
  For purposes of Sections 17635 to 17639, inclusive, the term “prohibited transaction” means any transaction in which an organization subject to the provisions of Sections...
• Section 17638.
  Any organization described in Section 401(a) of the Internal Revenue Code or a trust which is denied exemption under Section 17631 by reason of Section...
• Section 17639.
  For purposes of subdivision (a) of Section 17637, a bond, debenture, note, or certificate or other evidence of indebtedness (hereinafter in this section referred to...
• Section 17640.
  Subdivision (a) of Section 17637 shall not apply to a loan made by a trust described in Section 401(a) of the Internal Revenue Code to...

Last modified: October 22, 2018