Rev. & Tax. Code, § 23701d · Article 1. Exemptions From This Part
Rev. & Tax. Code, § 23701d
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(a) A 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 (but only if no part of its activities involved the provision of athletic facilities or equipment), or for the prevention of cruelty to children or animals, no part of the net earnings of which inures to the benefit of any private shareholder or individual, no substantial part of the activities of which is carrying on propaganda or otherwise attempting to influence legislation (except as otherwise provided in Section 23704.5), and which does not participate in, or intervene in (including the publishing or distribution of statements), any political campaign on behalf of (or in opposition to) any candidate for public office. An organization is not organized exclusively for exempt purposes listed above unless its assets are irrevocably dedicated to one or more purposes listed in this section. Dedication of assets requires that in the event of dissolution of an organization or the impossibility of performing the specific organizational purposes the assets would continue to be devoted to exempt purposes. Assets shall be deemed irrevocably dedicated to exempt purposes if the articles of organization provide that upon dissolution the assets will be distributed to an organization which is exempt under this section or Section 501(c)(3) of the Internal Revenue Code or to the federal government, or to a state or local government for public purposes; or by a provision in the articles of organization, satisfactory to the Franchise Tax Board; that the property will be distributed in trust for exempt purposes; or by establishing that the assets are irrevocably dedicated to exempt purposes by operation of law. The irrevocable dedication requirement shall not be a sole basis for revocation of an exempt determination made by the Franchise Tax Board prior to the effective date of this amendment.
(b) (1) In the case of a qualified amateur sports organization—
(A) The requirement of subdivision (a) that no part of its activities involves the provision of athletic facilities or equipment shall not apply.
(B) That organization shall not fail to meet the requirements of subdivision (a) merely because its membership is local or regional in nature.
(2) For purposes of this subdivision, “qualified amateur sports organization” means any organization organized and operated exclusively to foster national or international amateur sports competition if that organization is also organized and operated primarily to conduct national or international competition in sports or to support and develop amateur athletes for national or international competition in sports.
Notes and commentary — not statutory text
History
Amended by Stats. 2013, Ch. 536, Sec. 5. (AB 1173) Effective January 1, 2014.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=23701d.
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This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Revenue and Taxation Code
Cited by 64 provisions
Provisions in this library whose text cites Rev. & Tax. Code, § 23701d; the first 50 in book order. Each shows the citation as that text prints it.
Education Code
Health and Safety Code
Penal Code
- Pen. Code, § 320.5Printed as Sections 23701a, 23701b, 23701d, 23701e, 23701f, 23701g, 23701k, 23701l, 23701t, or 23701w of the Revenue and Taxation Code
- Pen. Code, § 320.6Printed as Section 23701a, 23701b, 23701d, 23701e, 23701f, 23701g, 23701k, 23701l, 23701t, or 23701w of the Revenue and Taxation Code
- Pen. Code, § 326.5Printed as Section 23701d of the Revenue and Taxation Code | Sections 23701a, 23701b, 23701d, 23701e, 23701f, 23701g, 23701k, 23701w, and 23701l of the Revenue and Taxation Code
- Pen. Code, § 637.9Printed as Section 23701d of the Revenue and Taxation Code
Revenue and Taxation Code
- Rev. & Tax. Code, § 213.7Printed as Section 23701d or 23701f of this code
- Rev. & Tax. Code, § 214.8Printed as Section 23701d | Section 23701d of this code
- Rev. & Tax. Code, § 217Printed as Section 23701d
- Rev. & Tax. Code, § 217.1Printed as Section 23701d
- Rev. & Tax. Code, § 230Printed as Section 23701d of this code
- Rev. & Tax. Code, § 6010.40Printed as Section 23701d
- Rev. & Tax. Code, § 6018.10Printed as Section 23701d or 23701f of this code
- Rev. & Tax. Code, § 6363.2Printed as Section 23701d
- Rev. & Tax. Code, § 6363.3Printed as Section 23701d
- Rev. & Tax. Code, § 6365Printed as Section 23701d
- Rev. & Tax. Code, § 6366.3Printed as Section 23701d
- Rev. & Tax. Code, § 6366.4Printed as Section 23701d
- Rev. & Tax. Code, § 6375.5Printed as Section 23701d
- Rev. & Tax. Code, § 7284.1Printed as Section 23701d
- Rev. & Tax. Code, § 17009Printed as Section 23701d
- Rev. & Tax. Code, § 17147.7Printed as Section 23701d
- Rev. & Tax. Code, § 23038Printed as Section 23701d
- Rev. & Tax. Code, § 23701Printed as Section 23701a, 23701d, 23701e, 23701f, 23701g, or 23701w
- Rev. & Tax. Code, § 23701uPrinted as Section 23701d
- Rev. & Tax. Code, § 23703.7Printed as Section 23701d
- Rev. & Tax. Code, § 23704Printed as Section 23701d
- Rev. & Tax. Code, § 23704.3Printed as Section 23701d
- Rev. & Tax. Code, § 23704.4Printed as Section 23701d
- Rev. & Tax. Code, § 23704.5Printed as Section 23701d
- Rev. & Tax. Code, § 23704.6Printed as Section 23701d
- Rev. & Tax. Code, § 23707Printed as Section 23701d | Section 23701d of the Revenue and Taxation Code
- Rev. & Tax. Code, § 23708Printed as Section 23701d
- Rev. & Tax. Code, § 23736Printed as Section 23701d
- Rev. & Tax. Code, § 23736.2Printed as Section 23701d
- Rev. & Tax. Code, § 23736.3Printed as Section 23701d
- Rev. & Tax. Code, § 23736.4Printed as Section 23701d
- Rev. & Tax. Code, § 23737Printed as Section 23701d
- Rev. & Tax. Code, § 23772Printed as Section 23701d | Sections 23701d, 23701k, and 23701t
- Rev. & Tax. Code, § 23800.5Printed as Section 23701d
- Rev. & Tax. Code, § 24357.6Printed as Section 23701d
Welfare and Institutions Code
- Welf. & Inst. Code, § 148.1Printed as Section 23701d or 23701f of the Revenue and Taxation Code
- Welf. & Inst. Code, § 148.3Printed as Section 23701d or 23701f of the Revenue and Taxation Code
- Welf. & Inst. Code, § 10440Printed as Section 23701d of the Revenue and Taxation Code
- Welf. & Inst. Code, § 13275Printed as Section 23701d of the Revenue and Taxation Code
Every provision that cites Rev. & Tax. Code, § 23701d (64) →
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