Rev. & Tax. Code, § 23701f · Article 1. Exemptions From This Part
Rev. & Tax. Code, § 23701f
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(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.
Notes and commentary — not statutory text
History
Repealed and added by Stats. 2000, Ch. 252, Sec. 8. Effective January 1, 2001.
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=23701f.
- Text hash
- sha256 398a7bc1a27452583d4b4a46fd16aa1c5962f354ff498f9d6aae5163a4187b02
- Composed by
- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
Cited by 17 provisions
Provisions in this library whose text cites Rev. & Tax. Code, § 23701f. Each shows the citation as that text prints it.
Business and Professions Code
- Bus. & Prof. Code, § 19986Printed as Section 23701a, 23701b, 23701d, 23701e, 23701f, 23701g, 23701k, 23701l, or 23701w of the Revenue and Taxation Code
- Bus. & Prof. Code, § 23356.1Printed as Section 23701a, 23701b, 23701d, 23701e, 23701f, 23701g, 23701i, 23701k, 23701l, 23701r, or 23701w of the Revenue and Taxation Code
- Bus. & Prof. Code, § 23399.6Printed as Section 23701b, 23701d, 23701e, 23701f, 23701g, 23701i, 23701k, 23701l, 23701r, or 23701w of the Revenue and Taxation Code
- Bus. & Prof. Code, § 25503.9Printed as Section 23701a, 23701b, 23701d, 23701e, 23701f, 23701g, 23701i, 23701k, 23701l, 23701r, or 23701w of the Revenue and Taxation Code | Section 23701a, 23701d, 23701e, 23701f, or 23701r of the Revenue and Taxation 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 Sections 23701a, 23701b, 23701d, 23701e, 23701f, 23701g, 23701k, 23701w, and 23701l 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 23701f or 23701w of this code
- Rev. & Tax. Code, § 231Printed as Section 23701f or 23701u of this code
- Rev. & Tax. Code, § 6018.10Printed as Section 23701d or 23701f of this code
- Rev. & Tax. Code, § 23701Printed as Section 23701a, 23701d, 23701e, 23701f, 23701g, or 23701w
- Rev. & Tax. Code, § 23701uPrinted as Section 23701f
- Rev. & Tax. Code, § 23703.7Printed as Section 23701f
- Rev. & Tax. Code, § 23704.6Printed as Section 23701f
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.