California Code
CHAPTER 4 - Exempt Corporations
ARTICLE 1 - Exemptions From This Part

Section 23701. - 23701. (a) Organizations which are organized and operated for nonprofit...

Section 23701a. - 23701a. (a) Labor, agricultural, or horticultural organizations other than cooperative...

Section 23701b. - 23701b. A fraternal order described in Section 501(c)(8) of the...

Section 23701c. - 23701c. A cemetery company described in Section 501(c)(13) of the...

Section 23701d. - 23701d. (a) A corporation, community chest or trust, organized and...

Section 23701e. - 23701e. A business league, chamber of commerce, real estate board,...

Section 23701f. - 23701f. (a) A civic league, social welfare organization, or local...

Section 23701g. - 23701g. A social organization described in Section 501(c)(7) of the...

Section 23701h. - 23701h. (a) A corporation described in Section 501(c)(2) of the...

Section 23701i. - 23701i. A voluntary employees’ beneficiary association described in Section 501(c)(9)...

Section 23701j. - 23701j. A teacher’s retirement fund association described in Section 501(c)(11)...

Section 23701k. - 23701k. Religious or apostolic corporations, if such corporations have a...

Section 23701l. - 23701l. (a) A domestic fraternal society described in Section 501(c)(10)...

Section 23701n. - 23701n. (a) A supplemental unemployment compensation trust described in Section...

Section 23701p. - 23701p. A trust or plan which meets the requirements of...

Section 23701r. - 23701r. (a) A political organization.However, a political organization shall be...

Section 23701s. - 23701s. (a) An employee-funded pension trust described in Section 501(c)(18)...

Section 23701t. - 23701t. (a) A homeowners’ association organized and operated to provide...

Section 23701u. - 23701u. An organization is operated exclusively for exempt purposes listed...

Section 23701v. - 23701v. (a) An organization of owners of manufactured homes or...

Section 23701w. - 23701w. A veteran’s organization, as defined by Section 501(c)(19) of...

Section 23701x. - 23701x. (a) A corporation or trust described in Section 501(c)(25)...

Section 23701y. - 23701y. A credit union as defined in Section 14002 of...

Section 23701z. - 23701z. An organization established pursuant to Section 5005.1 of the...

Section 23701aa. - 23701aa. A public bank as defined in Section 57600 of...

Section 23702. - 23702. Section 502 of the Internal Revenue Code, relating to...

Section 23703. - 23703. (a) For purposes of this section, “charitable corporation” means...

Section 23703.5. - 23703.5. Section 501(p) of the Internal Revenue Code, relating to...

Section 23703.7. - 23703.7. Section 501(q) of the Internal Revenue Code, relating to...

Section 23704. - 23704. Section 501(e) of the Internal Revenue Code, relating to...

Section 23704.3. - 23704.3. Section 501(o) of the Internal Revenue Code, relating to...

Section 23704.4. - 23704.4. Section 501(k) of the Internal Revenue Code, relating to...

Section 23704.5. - 23704.5. Section 501(h) of the Internal Revenue Code, relating to...

Section 23704.6. - 23704.6. Section 504 of the Internal Revenue Code, relating to...

Section 23705. - 23705. (a) (1) An organization described in Section 23701i (voluntary...

Section 23706. - 23706. Any exemption from the bank and corporation franchise tax...

Section 23707. - 23707. (a) Except as provided in subdivision (b), the status...

Section 23708. - 23708. (a) For the purposes of this part, unless otherwise...

Section 23709. - 23709. (a) For the purposes of this part the term...

Section 23710. - 23710. Any organization exempted from taxes imposed under this part...

Section 23711. - 23711. Section 529 of the Internal Revenue Code, relating to...

Section 23711.4. - 23711.4. For taxable years beginning on or after January 1,...

Section 23711.5. - 23711.5. The Golden State Scholarshare Trust, established pursuant to Article...

Section 23712. - 23712. Section 530 of the Internal Revenue Code, relating to...