California Revenue and Taxation Code ARTICLE 1 - Exemptions From This Part

  • Section 23701.
    Organizations which are organized and operated for nonprofit purposes within the provisions of a specific section of this article, or are defined in Section 23701h...
  • Section 23701a.
    (a) Labor, agricultural, or horticultural organizations other than cooperative organizations described in Section 24404 or 24405 (unless the cooperative organization is determined by the Internal Revenue...
  • Section 23701b.
    A fraternal order described in Section 501(c)(8) of the Internal Revenue Code.(Repealed and added by Stats. 2000, Ch. 252, Sec. 2. Effective January 1, 2001.)
  • Section 23701c.
    A cemetery company described in Section 501(c)(13) of the Internal Revenue Code.(Repealed and added by Stats. 2000, Ch. 252, Sec. 4. Effective January 1, 2001.)
  • Section 23701d.
    (a) A corporation, community chest or trust, organized and operated exclusively for religious, charitable, scientific, testing for public safety, literary, or educational purposes, or to foster...
  • Section 23701e.
    A business league, chamber of commerce, real estate board, or a board of trade described in Section 501(c)(6) of the Internal Revenue Code, except that...
  • Section 23701f.
    (a) A civic league, social welfare organization, or local organization of employees described in Section 501(c)(4) of the Internal Revenue Code, except as otherwise provided.(b) An organization...
  • Section 23701g.
    A social organization described in Section 501(c)(7) of the Internal Revenue Code.(Repealed and added by Stats. 2000, Ch. 252, Sec. 10. Effective January 1, 2001.)
  • Section 23701h.
    (a) A corporation described in Section 501(c)(2) of the Internal Revenue Code, relating to certain title-holding companies.(b) (1) Notwithstanding subparagraph (B) of paragraph (2) of subdivision (b) of...
  • Section 23701i.
    A voluntary employees’ beneficiary association described in Section 501(c)(9) of the Internal Revenue Code.(Amended by Stats. 2015, Ch. 359, Sec. 29. (AB 154) Effective September...
  • Section 23701j.
    A teacher’s retirement fund association described in Section 501(c)(11) of the Internal Revenue Code.(Repealed and added by Stats. 2000, Ch. 252, Sec. 14. Effective January...
  • Section 23701k.
    Religious or apostolic corporations, if such corporations have a common treasury or community treasury even if such corporations engaged in business for the common benefit...
  • Section 23701l.
    (a) A domestic fraternal society described in Section 501(c)(10) of the Internal Revenue Code, except as otherwise provided.(b) For purposes of this section, the term “domestic” means...
  • Section 23701n.
    (a) A supplemental unemployment compensation trust described in Section 501(c)(17) of the Internal Revenue Code, except as otherwise provided.(b) The following references in Section 501(c)(17)(E) of the...
  • Section 23701p.
    A trust or plan which meets the requirements of Public Law 87-792, 76 U.S. Stats. 809, approved October 10, 1962 (the Self-Employed Individuals Tax Retirement...
  • Section 23701r.
    (a) A political organization.However, a political organization shall be subject to tax under this part with respect to its “political organization taxable income” and such income...
  • Section 23701s.
    (a) An employee-funded pension trust described in Section 501(c)(18) of the Internal Revenue Code, except as otherwise provided.(b) The last sentence in Section 501(c)(18) of the Internal...
  • Section 23701t.
    (a) A homeowners’ association organized and operated to provide for the acquisition, construction, management, maintenance, and care of residential association property if all of the following...
  • Section 23701u.
    An organization is operated exclusively for exempt purposes listed in Section 23701f and its net earnings are devoted exclusively to charitable purposes if that organization...
  • Section 23701v.
    (a) An organization of owners of manufactured homes or mobilehomes, who are tenants in a mobilehome park, formed for the purpose of purchasing the mobilehome park...
  • Section 23701w.
    A veteran’s organization, as defined by Section 501(c)(19) of the Internal Revenue Code.(Amended by Stats. 2005, Ch. 691, Sec. 54. Effective October 7, 2005.)
  • Section 23701x.
    (a) A corporation or trust described in Section 501(c)(25) of the Internal Revenue Code, relating to certain title-holding companies.(b) (1) Notwithstanding subparagraph (B) of paragraph (2) of subdivision...
  • Section 23701y.
    A credit union as defined in Section 14002 of the Financial Code. In addition, those credit unions are exempt from all other taxes and licenses,...
  • Section 23701z.
    An organization established pursuant to Section 5005.1 of the Corporations Code by three or more corporations as an arrangement for the pooling of self-insured claims...
  • Section 23702.
    Section 502 of the Internal Revenue Code, relating to feeder organizations, shall apply, except as otherwise provided.(a) Exemption shall not be allowed to any organization on...
  • Section 23703.
    (a) For purposes of this section, “charitable corporation” means a corporation defined in Section 12582.1 of the Government Code that is required to comply with the...
  • Section 23703.5.
    Section 501(p) of the Internal Revenue Code, relating to suspension of tax-exempt status of terrorist organizations, shall apply, except as otherwise provided:(a) References to Section 501(a)...
  • Section 23703.7.
    Section 501(q) of the Internal Revenue Code, relating to special rules for credit counseling organizations, shall apply, except as otherwise provided.(a) The phrase “Section 23701” shall...
  • Section 23704.
    Section 501(e) of the Internal Revenue Code, relating to cooperative hospital service organizations, shall apply, except as otherwise provided.(a) References to Section 501(c)(3) of the Internal...
  • Section 23704.3.
    Section 501(o) of the Internal Revenue Code, relating to treatment of hospitals participating in provider-sponsored organizations, shall apply, except that the reference to Section 501(c)(3)...
  • Section 23704.4.
    Section 501(k) of the Internal Revenue Code, relating to the treatment of certain organizations providing care of children, shall apply, except as otherwise provided.(a) The reference...
  • Section 23704.5.
    Section 501(h) of the Internal Revenue Code, relating to expenditures by public charities engaged in activities to influence legislation, shall apply, except as otherwise provided.(a) The...
  • Section 23704.6.
    Section 504 of the Internal Revenue Code, relating to status after organization ceases to qualify for exemption under Section 501(c)(3) because of substantial lobbying or...
  • Section 23705.
    (a) (1) An organization described in Section 23701i (voluntary employee’s beneficiary associations) or 23701q (qualified group legal service plans) which is part of a plan of an...
  • Section 23706.
    Any exemption from the bank and corporation franchise tax under Chapter 2 (commencing with Section 23101) or the corporation income tax under Chapter 3 (commencing...
  • Section 23707.
    (a) Except as provided in subdivision (b), the status of any organization as a private foundation shall be terminated only if—(1) Such organization notifies the Franchise Tax...
  • Section 23708.
    (a) For the purposes of this part, unless otherwise indicated in context, the term “an organization exempt from tax” shall mean an organization which has satisfied...
  • Section 23709.
    (a) For the purposes of this part the term “private foundation” means a domestic or foreign organization defined in the Internal Revenue Code as a private...
  • Section 23710.
    Any organization exempted from taxes imposed under this part pursuant to the provisions of this article shall not be disqualified for such exemption on the...
  • Section 23711.
    Section 529 of the Internal Revenue Code, relating to qualified state tuition programs, shall apply, except as otherwise provided.(a) Section 529(a) of the Internal Revenue Code...
  • Section 23711.4.
    For taxable years beginning on or after January 1, 2016, Section 529A of the Internal Revenue Code, relating to qualified ABLE programs, added by Section...
  • Section 23711.5.
    The Golden State Scholarshare Trust, established pursuant to Article 19 (commencing with Section 69980) of Chapter 2 of Part 42 of the Education Code, is...
  • Section 23712.
    Section 530 of the Internal Revenue Code, relating to Coverdell education savings accounts, shall apply, except as otherwise provided.(a) Section 530(a) of the Internal Revenue Code...

Last modified: October 22, 2018