{"code":"RTC","codeName":"Revenue and Taxation Code","section":"23741","citation":"Rev. & Tax. Code, § 23741","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 2. Taxation of Business Income of Certain Article 1 Organizations [23731. - 23741.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-11/chapter-4/article-2"}],"history":"Added by Stats. 1981, Ch. 341, Sec. 1.   Effective September 9, 1981.   Applicable to income years beginning on or after January 1, 1981, by Sec. 2 of Ch. 341.","effective":"1981-09-09","html":"<p>Notwithstanding any other provision in this part, in the case of a church exempt from taxes imposed under this part pursuant to Article 1 (commencing with Section <a href=\"/rtc/23701\">23701</a>) of Chapter 4, any rental income received, directly or indirectly, from another church exempt from taxes imposed under this part pursuant to Article 1 (commencing with Section <a href=\"/rtc/23701\">23701</a>) of Chapter 4 for rental of exempt function church property is exempt from any tax imposed by this part.</p>","text":"Notwithstanding any other provision in this part, in the case of a church exempt from taxes imposed under this part pursuant to Article 1 (commencing with Section 23701) of Chapter 4, any rental income received, directly or indirectly, from another church exempt from taxes imposed under this part pursuant to Article 1 (commencing with Section 23701) of Chapter 4 for rental of exempt function church property is exempt from any tax imposed by this part.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/taxation-of-business-income-of-certain-article-1-23741","source":"California Legislative Information bulk export (pubinfo)"}