{"code":"RTC","codeName":"Revenue and Taxation Code","section":"23701i","citation":"Rev. & Tax. Code, § 23701i","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":"Amended by Stats. 2015, Ch. 359, Sec. 29.   (AB 154)   Effective September 30, 2015.   Applicable to taxable years beginning on or after January 1, 2015, as provided in Sec. 41 of Stats. 2015, Ch. 359.","effective":"2015-09-30","html":"<p>A voluntary employees’ beneficiary association described in Section <a href=\"/rtc/501\">501</a>(c)(9) of the Internal Revenue Code.</p>","text":"A voluntary employees’ beneficiary association described in Section 501(c)(9) of the Internal Revenue Code.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/exemptions-from-this-part-23701i","source":"California Legislative Information bulk export (pubinfo)"}