{"code":"RTC","codeName":"Revenue and Taxation Code","section":"23701s","citation":"Rev. & Tax. Code, § 23701s","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. 2005, Ch. 691, Sec. 53.   Effective October 7, 2005.","effective":"2005-10-07","html":"<p>(a) An employee-funded pension trust described in Section <a href=\"/rtc/501\">501</a>(c)(18) of the Internal Revenue Code, except as otherwise provided.</p><p>(b) The last sentence in Section <a href=\"/rtc/501\">501</a>(c)(18) of the Internal Revenue Code, relating to excess contributions under Section 4979, shall not apply.</p>","text":"(a) An employee-funded pension trust described in Section 501(c)(18) of the Internal Revenue Code, except as otherwise provided. (b) The last sentence in Section 501(c)(18) of the Internal Revenue Code, relating to excess contributions under Section 4979, shall not apply.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/exemptions-from-this-part-23701s","source":"California Legislative Information bulk export (pubinfo)"}