California Revenue and Taxation Code ARTICLE 3 - Returns of Exempt Organizations

• Section 23771.
  (a) Except as provided in subdivision (b), every organization, otherwise exempt under Article 1 (commencing with Section 23701), but having income of the character described in...
• Section 23772.
  (a) For the purposes of this part—(1) Except as provided in paragraph (2), every organization exempt from taxation under Section 23701 and every trust treated as a...
• Section 23774.
  (a) Except as provided in subdivision (b), every organization exempt from filing an annual information return by reason of subdivision (a) of Section 23772, may be...
• Section 23775.
  Except for purposes of amending the articles of incorporation to set forth a new name, under regulations prescribed by the Franchise Tax Board, the corporate...
• Section 23776.
  (a) Any organization which has suffered the suspension or forfeiture provided for in Section 23775 may, in accordance with Section 23305a, be relieved therefrom upon the...
• Section 23777.
  The exemption granted to any organization under the provisions of Article 1 (commencing with Section 23701) of this chapter may be revoked by the Franchise...
• Section 23778.
  An organization whose exemption was revoked under Section 23703 or 23777 may be reestablished as an exempt organization upon:(a) The filing or payment of both of...

Last modified: October 22, 2018