{"code":"RTC","codeName":"Revenue and Taxation Code","section":"23701l","citation":"Rev. & Tax. Code, § 23701l","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- 23712.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-11/chapter-4/article-1"}],"history":"Repealed and added by Stats. 2000, Ch. 252, Sec. 16.   Effective January 1, 2001.","effective":"2001-01-01","html":"<p>(a) A domestic fraternal society described in Section <a href=\"/rtc/501\">501</a>(c)(10) of the Internal Revenue Code, except as otherwise provided.</p><p>(b) For purposes of this section, the term “domestic” means created or organized in the United States or under the law of the United States or of any state or territory therein.</p>","text":"(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 created or organized in the United States or under the law of the United States or of any state or territory therein.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/exemptions-from-this-part-23701l","source":"California Legislative Information bulk export (pubinfo)"}