{"code":"RTC","codeName":"Revenue and Taxation Code","section":"23710","citation":"Rev. & Tax. Code, § 23710","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":"Added by Stats. 1988, Ch. 11, Sec. 58.   Effective February 19, 1988.   Applicable to income years beginning on or after January 1, 1987, by Sec. 95 of Ch. 11.","effective":"1988-02-19","html":"<p>Any organization exempted from taxes imposed under this part pursuant to the provisions of this article shall not be disqualified for such exemption on the basis that it conducts bingo games pursuant to Section <a href=\"/pen/326.5\">326.5</a> of the Penal Code, provided that the proceeds from those games are used exclusively for charitable purposes.</p>","text":"Any organization exempted from taxes imposed under this part pursuant to the provisions of this article shall not be disqualified for such exemption on the basis that it conducts bingo games pursuant to Section 326.5 of the Penal Code, provided that the proceeds from those games are used exclusively for charitable purposes.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/exemptions-from-this-part-23710","source":"California Legislative Information bulk export (pubinfo)"}