ARTICLE 1. Exemptions From This Part

Article 1 added by Stats. 1949, Ch. 557.

§§ 23701–23712 · 44 sections

§ 23701 (a) Organizations which are organized and operated for nonprofit purposes within the provisions of a specific section of this article, or are defined in…
§ 23701a (a) Labor, agricultural, or horticultural organizations other than cooperative organizations described in Section 24404 or 24405 (unless the cooperative…
§ 23701b A fraternal order described in Section 501(c)(8) of the Internal Revenue Code.
§ 23701c A cemetery company described in Section 501(c)(13) of the Internal Revenue Code.
§ 23701d (a) A corporation, community chest or trust, organized and operated exclusively for religious, charitable, scientific, testing for public safety, literary, or…
§ 23701e A business league, chamber of commerce, real estate board, or a board of trade described in Section 501(c)(6) of the Internal Revenue Code, except that the…
§ 23701f (a) A civic league, social welfare organization, or local organization of employees described in Section 501(c)(4) of the Internal Revenue Code, except as…
§ 23701g A social organization described in Section 501(c)(7) of the Internal Revenue Code.
§ 23701h (a) A corporation described in Section 501(c)(2) of the Internal Revenue Code, relating to certain title-holding companies. (b) (1) Notwithstanding…
§ 23701i A voluntary employees’ beneficiary association described in Section 501(c)(9) of the Internal Revenue Code.
§ 23701j A teacher’s retirement fund association described in Section 501(c)(11) of the Internal Revenue Code.
§ 23701k Religious or apostolic corporations, if such corporations have a common treasury or community treasury even if such corporations engaged in business for the…
§ 23701l (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,…
§ 23701n (a) A supplemental unemployment compensation trust described in Section 501(c)(17) of the Internal Revenue Code, except as otherwise provided. (b) The…
§ 23701p A trust or plan which meets the requirements of Public Law 87-792, 76 U.S. Stats. 809, approved October 10, 1962 (the Self-Employed Individuals Tax Retirement…
§ 23701r (a) A political organization.However, a political organization shall be subject to tax under this part with respect to its “political organization taxable…
§ 23701s (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…
§ 23701t (a) A homeowners’ association organized and operated to provide for the acquisition, construction, management, maintenance, and care of residential association…
§ 23701u An organization is operated exclusively for exempt purposes listed in Section 23701f and its net earnings are devoted exclusively to charitable purposes if…
§ 23701v (a) An organization of owners of manufactured homes or mobilehomes, who are tenants in a mobilehome park, formed for the purpose of purchasing the mobilehome…
§ 23701w A veteran’s organization, as defined by Section 501(c)(19) of the Internal Revenue Code.
§ 23701x (a) A corporation or trust described in Section 501(c)(25) of the Internal Revenue Code, relating to certain title-holding companies. (b) (1) Notwithstanding…
§ 23701y A credit union as defined in Section 14002 of the Financial Code. In addition, those credit unions are exempt from all other taxes and licenses, state, county,…
§ 23701z An organization established pursuant to Section 5005.1 of the Corporations Code by three or more corporations as an arrangement for the pooling of self-insured…
§ 23701aa A public bank as defined in Section 57600 of the Government Code. In addition, a public bank is exempt from all other taxes and licenses, state, county, and…
§ 23702 Section 502 of the Internal Revenue Code, relating to feeder organizations, shall apply, except as otherwise provided. (a) Exemption shall not be allowed to…
§ 23703 (a) For purposes of this section, “charitable corporation” means a corporation defined in Section 12582.1 of the Government Code that is required to comply…
§ 23703.5 Section 501(p) of the Internal Revenue Code, relating to suspension of tax-exempt status of terrorist organizations, shall apply, except as otherwise provided:…
§ 23703.7 Section 501(q) of the Internal Revenue Code, relating to special rules for credit counseling organizations, shall apply, except as otherwise provided. (a) The…
§ 23704 Section 501(e) of the Internal Revenue Code, relating to cooperative hospital service organizations, shall apply, except as otherwise provided. (a) References…
§ 23704.3 Section 501(o) of the Internal Revenue Code, relating to treatment of hospitals participating in provider-sponsored organizations, shall apply, except that the…
§ 23704.4 Section 501(k) of the Internal Revenue Code, relating to the treatment of certain organizations providing care of children, shall apply, except as otherwise…
§ 23704.5 Section 501(h) of the Internal Revenue Code, relating to expenditures by public charities engaged in activities to influence legislation, shall apply, except…
§ 23704.6 Section 504 of the Internal Revenue Code, relating to status after organization ceases to qualify for exemption under Section 501(c)(3) because of substantial…
§ 23705 (a) (1) An organization described in Section 23701i (voluntary employee’s beneficiary associations) or 23701q (qualified group legal service plans) which is…
§ 23706 Any exemption from the bank and corporation franchise tax under Chapter 2 (commencing with Section 23101) or the corporation income tax under Chapter 3…
§ 23707 (a) Except as provided in subdivision (b), the status of any organization as a private foundation shall be terminated only if— (1) Such organization notifies…
§ 23708 (a) For the purposes of this part, unless otherwise indicated in context, the term “an organization exempt from tax” shall mean an organization which has…
§ 23709 (a) For the purposes of this part the term “private foundation” means a domestic or foreign organization defined in the Internal Revenue Code as a private…
§ 23710 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…
§ 23711 Section 529 of the Internal Revenue Code, relating to qualified state tuition programs, shall apply, except as otherwise provided. (a) Section 529(a) of the…
§ 23711.4 For taxable years beginning on or after January 1, 2016, Section 529A of the Internal Revenue Code, relating to qualified ABLE programs, added by Section 102…
§ 23711.5 The Golden State Scholarshare Trust, established pursuant to Article 19 (commencing with Section 69980) of Chapter 2 of Part 42 of the Education Code, is an…
§ 23712 Section 530 of the Internal Revenue Code, relating to Coverdell education savings accounts, shall apply, except as otherwise provided. (a) Section 530(a) of…