ARTICLE 3. Returns of Exempt Organizations

Article 3 added by Stats. 1951, Ch. 344.

§§ 23771–23778 · 7 sections

• § 23771 (a) Except as provided in subdivision (b), every organization, otherwise exempt under Article 1 (commencing with Section 23701), but having income of the…
• § 23772 (a) For the purposes of this part— (1) Except as provided in paragraph (2), every organization exempt from taxation under Section 23701 and every trust treated…
• § 23774 (a) Except as provided in subdivision (b), every organization exempt from filing an annual information return by reason of subdivision (a) of Section 23772,…
• § 23775 Except for purposes of amending the articles of incorporation to set forth a new name, under regulations prescribed by the Franchise Tax Board, the corporate…
• § 23776 (a) Any organization which has suffered the suspension or forfeiture provided for in Section 23775 may, in accordance with Section 23305a, be relieved…
• § 23777 The exemption granted to any organization under the provisions of Article 1 (commencing with Section 23701) of this chapter may be revoked by the Franchise Tax…
• § 23778 An organization whose exemption was revoked under Section 23703 or 23777 may be reestablished as an exempt organization upon: (a) The filing or payment of both…