{"code":"RTC","codeName":"Revenue and Taxation Code","section":"23701f","citation":"Rev. & Tax. Code, § 23701f","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 11. CORPORATION TAX LAW [23001. - 25141.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-11"},{"name":"CHAPTER 4. Exempt Corporations [23701. - 23778.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-11/chapter-4"},{"name":"ARTICLE 1. Exemptions From This Part [23701. - 23712.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-11/chapter-4/article-1"}],"history":"Repealed and added by Stats. 2000, Ch. 252, Sec. 8.   Effective January 1, 2001.","effective":"2001-01-01","html":"<p>(a) A civic league, social welfare organization, or local organization of employees described in Section <a href=\"/rtc/501\">501</a>(c)(4) of the Internal Revenue Code, except as otherwise provided.</p><p>(b) An organization is not organized exclusively for exempt purposes under Section <a href=\"/rtc/501\">501</a>(c)(4) of the Internal Revenue Code unless its assets are irrevocably dedicated to one or more purposes listed in Section <a href=\"/rtc/501\">501</a>(c)(4) of the Internal Revenue Code.</p>","text":"(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 is not organized exclusively for exempt purposes under Section 501(c)(4) of the Internal Revenue Code unless its assets are irrevocably dedicated to one or more purposes listed in Section 501(c)(4) of the Internal Revenue Code.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/exemptions-from-this-part-23701f","source":"California Legislative Information bulk export (pubinfo)"}