BlackletterCalifornia law

Revenue and Taxation Code § 23701f

ARTICLE 1. Exemptions From This Part

Current as of September 28, 2026Rev. & Tax. Code, § 23701fOfficial source ↗

Repealed and added by Stats. 2000, Ch. 252, Sec. 8. Effective January 1, 2001.

(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 otherwise provided.

(b) An organization is not organized exclusively for exempt purposes under Section 501(c)(4) of the Internal Revenue Code unless its assets are irrevocably dedicated to one or more purposes listed in Section 501(c)(4) of the Internal Revenue Code.