Chapter 4. Exempt Corporations

Article 1. Exemptions From This Part

• Ca. Rev. and Tax. Code § 23701 Nonprofit Organizations; Title-Holding Companies
• Ca. Rev. and Tax. Code § 23701aa [Effective 1/1/2020] Public Banks
• Ca. Rev. and Tax. Code § 23701a Labor, Agricultural, Or Horticultural Organizations
• Ca. Rev. and Tax. Code § 23701b Fraternal Order
• Ca. Rev. and Tax. Code § 23701c Cemetery Company
• Ca. Rev. and Tax. Code § 23701d Corporation, Community Chest, Or Trust, Organized and Operated Exclusively For Religious, Charitable, Scientific, Testing For Public Safety, Literary, Or Educational Purposes, Or to Foster National Or International Amateur Sports Competition, Or For Prevention of Cruelty to Children Or Animals
• Ca. Rev. and Tax. Code § 23701e Business League, Chamber of Commerce, Real Estate Board, Or Board of Trade
• Ca. Rev. and Tax. Code § 23701f Civil League, Social Welfare Organization, Or Local Organization of Employees
• Ca. Rev. and Tax. Code § 23701g Social Organization
• Ca. Rev. and Tax. Code § 23701h Title-Holding Companies
• Ca. Rev. and Tax. Code § 23701i Voluntary Employees' Beneficiary Association
• Ca. Rev. and Tax. Code § 23701j Teacher's Retirement Fund Association
• Ca. Rev. and Tax. Code § 23701k Religious Or Apostolic Corporations
• Ca. Rev. and Tax. Code § 23701l Domestic Fraternal Society
• Ca. Rev. and Tax. Code § 23701n Supplemental Unemployment Compensation Trust
• Ca. Rev. and Tax. Code § 23701p Trust Or Plan Meeting Requirements of Self-Employed Individuals Tax Retirement Bill of 1962
• Ca. Rev. and Tax. Code § 23701q [Repealed]
• Ca. Rev. and Tax. Code § 23701r Political Organization
• Ca. Rev. and Tax. Code § 23701s Employee-Funded Pension Trust
• Ca. Rev. and Tax. Code § 23701t Homeowners' Association
• Ca. Rev. and Tax. Code § 23701u Nonprofit Public Benefit Corporation
• Ca. Rev. and Tax. Code § 23701v Organization of Owners of Manufactured Homes Or Mobilehomes
• Ca. Rev. and Tax. Code § 23701w Veteran's Organization
• Ca. Rev. and Tax. Code § 23701x Title-Holding Companies
• Ca. Rev. and Tax. Code § 23701y Credit Union
• Ca. Rev. and Tax. Code § 23701z Organization Established As Arrangement For Pooling of Self-Insured Claims Or Losses of Corporations
• Ca. Rev. and Tax. Code § 23702 Feeder Organizations
• Ca. Rev. and Tax. Code § 23703 Charitable Corporations
• Ca. Rev. and Tax. Code § 23703.5 Terrorist Organizations
• Ca. Rev. and Tax. Code § 23703.7 Credit Counseling Organizations
• Ca. Rev. and Tax. Code § 23704 Cooperative Hospital Service Organizations
• Ca. Rev. and Tax. Code § 23704.3 Hospitals Participating In Provider-Sponsored Organizations
• Ca. Rev. and Tax. Code § 23704.4 Organizations Providing Care of Children
• Ca. Rev. and Tax. Code § 23704.5 Public Charities Engaged In Activities to Influence Legislation
• Ca. Rev. and Tax. Code § 23704.6 Effect of Substantial Lobbying Or Political Activities
• Ca. Rev. and Tax. Code § 23705 Voluntary Employee's Beneficiary Associations Or Qualified Group Legal Service Plans
• Ca. Rev. and Tax. Code § 23706 Organization Which Is Instrumentality of State
• Ca. Rev. and Tax. Code § 23707 Termination of Status As Private Foundation
• Ca. Rev. and Tax. Code § 23708 Notice that Organization Is Not Private Foundation; Presumption
• Ca. Rev. and Tax. Code § 23709 Treatment As Private Foundation
• Ca. Rev. and Tax. Code § 23710 Bingo Games
• Ca. Rev. and Tax. Code § 23711 Qualified State Tuition Programs
• Ca. Rev. and Tax. Code § 23711.4 Applicability of Irc Section 529a to Able Programs
• Ca. Rev. and Tax. Code § 23711.5 Golden State Scholarshare Trust
• Ca. Rev. and Tax. Code § 23712 Coverdell Education Savings Accounts

Article 2. Taxation of Business Income of Certain Article Organizations

• Ca. Rev. and Tax. Code § 23731 Tax On Unrelated Business Taxable Income of Exempt Organization Or Trust
• Ca. Rev. and Tax. Code § 23732 Applicability of Irc Section 512
• Ca. Rev. and Tax. Code § 23734 Applicability of Irc Section 513
• Ca. Rev. and Tax. Code § 23735 Applicability of Irc Section 514
• Ca. Rev. and Tax. Code § 23736 Applicability of Sections 23736.1 to 23736.4
• Ca. Rev. and Tax. Code § 23736.1 "Prohibited Transaction" Defined; Obligation Acquired By Trust Described Not Treated As Loan
• Ca. Rev. and Tax. Code § 23736.2 Exemption Lost If Engagement In Prohibited Transaction
• Ca. Rev. and Tax. Code § 23736.3 Denial of Exemption
• Ca. Rev. and Tax. Code § 23736.4 Filing Claim For Exemption
• Ca. Rev. and Tax. Code § 23737 Denial of Exemption Based On Accumulated Amounts
• Ca. Rev. and Tax. Code § 23740 Applicability of Irc Section 4911
• Ca. Rev. and Tax. Code § 23741 Rental Income Received From Another Church

Article 3. Returns of Exempt Organizations

• Ca. Rev. and Tax. Code § 23771 Filing of Return
• Ca. Rev. and Tax. Code § 23772 Annual Return, Exceptions
• Ca. Rev. and Tax. Code § 23774 Filing Annual Statement
• Ca. Rev. and Tax. Code § 23775 Suspension Or Forfeiture For Failure to File Annual Return Or Statement Or Payment of Amount Due
• Ca. Rev. and Tax. Code § 23776 Relief From Suspension Or Forfeiture
• Ca. Rev. and Tax. Code § 23777 Revocation of Exemption
• Ca. Rev. and Tax. Code § 23778 Reestablishment As Exempt Organization