{"code":"RTC","codeName":"Revenue and Taxation Code","section":"23704.3","citation":"Rev. & Tax. Code, § 23704.3","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- 23712.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-11/chapter-4/article-1"}],"history":"Repealed and added by Stats. 2000, Ch. 252, Sec. 26.   Effective January 1, 2001.","effective":"2001-01-01","html":"<p>Section <a href=\"/rtc/501\">501</a>(o) of the Internal Revenue Code, relating to treatment of hospitals participating in provider-sponsored organizations, shall apply, except that the reference to Section <a href=\"/rtc/501\">501</a>(c)(3) of the Internal Revenue Code, relating to charitable organizations, shall be modified to refer to Section <a href=\"/rtc/23701d\">23701d</a>.</p>","text":"Section 501(o) of the Internal Revenue Code, relating to treatment of hospitals participating in provider-sponsored organizations, shall apply, except that the reference to Section 501(c)(3) of the Internal Revenue Code, relating to charitable organizations, shall be modified to refer to Section 23701d.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/exemptions-from-this-part-23704-3","source":"California Legislative Information bulk export (pubinfo)"}