Rev. & Tax. Code, § 23776 · Article 3. Returns of Exempt Organizations
Rev. & Tax. Code, § 23776
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(a) Any organization which has suffered the suspension or forfeiture provided for in Section 23775 may, in accordance with Section 23305a, be relieved therefrom upon the filing of all of the following:
(1) An application for revivor.
(2) When required by the Franchise Tax Board, a new application for exemption under Section 23701.
(3) Any returns, statements, notifications, or amounts due under Sections 23772, 23774, or 23775 which were not previously submitted or paid and which resulted in the suspension or forfeiture.
(4) An information return or statement and the amounts specified under Section 23772 for each year, or part thereof, during the period of suspension or forfeiture in which the organization conducted any activities or received income, grants, gifts or any other asset.
(b) Any organization exempt from tax under Section 23701 which has suffered the suspension or forfeiture provided for in Section 23301 or 23301.5 may be required by the Franchise Tax Board to file a new application for exemption in connection with an application for revivor under Section 23305.
Notes and commentary — not statutory text
History
Amended by Stats. 1999, Ch. 987, Sec. 92. Effective October 10, 1999.
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=23776.
- Text hash
- sha256 a9ee5297c6e2ca79af172922c4def7f22f4fa17b2d87185cb5dc09a4c56127fb
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- 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, § 23301Printed as Section 23301 or 23301.5
- Rev. & Tax. Code, § 23301.5Printed as Section 23301 or 23301.5
- Rev. & Tax. Code, § 23305Printed as Section 23305
- Rev. & Tax. Code, § 23305aPrinted as Section 23305a
- Rev. & Tax. Code, § 23701Printed as Section 23701
- Rev. & Tax. Code, § 23772Printed as Section 23772 | Sections 23772, 23774, or 23775
- Rev. & Tax. Code, § 23774Printed as Sections 23772, 23774, or 23775
- Rev. & Tax. Code, § 23775Printed as Section 23775 | Sections 23772, 23774, or 23775
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.