Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 23701f — Exemptions From This Part
Cal. Rev. & Tax. Code § 23701f
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2001-01-01
- Current through
- Nov 2, 2026 (California Legislative Counsel)
(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.
Citator
Cal. Rev. & Tax. Code § 23701f — Exemptions From This Part is in force in the current edition of the Code, and nothing recorded condemns it.
(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.