California Revenue and Taxation Code ARTICLE 2 - Taxation of Business Income of Certain Article 1 Organizations

• Section 23731.
  Every organization or trust exempt under this chapter, except as provided in this article, is subject to the tax imposed upon its unrelated business taxable...
• Section 23732.
  Section 512 of the Internal Revenue Code, relating to unrelated business taxable income, applies, except as otherwise provided.(a) Section 512(a)(2) of the Internal Revenue Code, relating...
• Section 23734.
  (a) Section 513 of the Internal Revenue Code, relating to unrelated trade or business, shall apply, except as otherwise provided.(b) Section 513(g) of the Internal Revenue Code,...
• Section 23735.
  (a) Section 514 of the Internal Revenue Code, relating to unrelated debt-financed income, shall apply, except as otherwise provided.(b) Section 10214 of Public Law 100-203, relating to...
• Section 23736.
  Sections 23736.1 to 23736.4, inclusive, shall apply to any organization described in Section 23701d or Section 23701n except—(a) A religious organization (other than a trust);(b) An educational...
• Section 23736.1.
  (a) For the purposes of this article, the term “prohibited transaction” means any transaction in which an organization subject to this article—(1) Lends any part of its...
• Section 23736.2.
  An organization described in Section 23701d which is subject to the provisions of this article, except those specified in Sections 23736, shall not be exempt...
• Section 23736.3.
  An organization described in Section 23701n or Section 23701d, except as specified in Section 23736, shall be denied exemption under Section 23736.2 only for taxable...
• Section 23736.4.
  Any organization denied exemption under Section 23701d or Section 23701n by reason of the provisions of Section 23736.2 with respect to any taxable year following...
• Section 23737.
  In the case of any organization described in Section 23701d to which this article is applicable, exemption under Article 1 (commencing with Section 23701) shall...
• Section 23740.
  Section 4911 of the Internal Revenue Code, relating to tax on excess expenditures to influence legislation, shall apply, except as otherwise provided.(a) Section 4911(a)(1) of the...
• Section 23741.
  Notwithstanding any other provision in this part, in the case of a church exempt from taxes imposed under this part pursuant to Article 1 (commencing...

Last modified: October 22, 2018