Rev. & Tax. Code, § 23771 · Article 3. Returns of Exempt Organizations
Rev. & Tax. Code, § 23771
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(a) Except as provided in subdivision (b), every organization, otherwise exempt under Article 1 (commencing with Section 23701), but having income of the character described in Article 2 (commencing with Section 23731), shall file a return, verified by an executive officer under penalty of perjury in the form prescribed by the Franchise Tax Board, on or before the 15th day of the fifth month following the close of the taxable year, reporting its income from those activities and shall pay a tax as required by Section 23731 on its unrelated business taxable income as defined in Section 23732.
(b) An education IRA described in Section 23712 shall file a return described in subdivision (a) on or before the 15th day of the fourth month following the close of the taxable year.
Notes and commentary — not statutory text
History
Amended by Stats. 2000, Ch. 862, Sec. 101. 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=23771.
- Text hash
- sha256 84728195928df63e14ebf29565dbd2ba517005bf64ff3c69f7a036bfc2decf90
- 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
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
- Rev. & Tax. Code, div. 2, pt. 11, ch. 4, art. 1Exemptions From This PartPrinted as Article 1 (commencing with Section 23701)
- Rev. & Tax. Code, § 23712Printed as Section 23712
- Rev. & Tax. Code, div. 2, pt. 11, ch. 4, art. 2Taxation of Business Income of Certain Article 1 OrganizationsPrinted as Article 2 (commencing with Section 23731)
- Rev. & Tax. Code, § 23731Printed as Section 23731
- Rev. & Tax. Code, § 23732Printed as Section 23732
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Revenue and Taxation Code
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