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Article 1. Exemptions from Franchise or Corporate Tax | Midpage
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California Code of Regulations
Title 18
Division 3. Franchise Tax Board
Chapter 3.5. Bank and Corporation Tax
Subchapter 4. Exempt Corporations
Article 1. Exemptions from Franchise or Corporate Tax
Article 1. Exemptions from Franchise or Corporate Tax
State of California
23701
Exemption from Taxation.
23701a
Labor, Agricultural, and Horticultural Organizations. [Repealed]
23701b
Fraternal Beneficiary Societies. [Repealed]
23701c
Cemetery Companies and Crematoriums. [Repealed]
23701d
Religious, Charitable, Scientific, Literary, Educational Organizations and Prevention of Cruelty to Children or Animals. [Repealed]
23701e
Business Leagues. [Repealed]
23701f
Dedication of Assets.
23701g
Social and Recreation Organizations. [Repealed]
23701h
Title Holding Corporations. [Repealed]
23701i
Voluntary Employees' Beneficiary Association. [Repealed]
23701k
Religious or Apostolic Associations or Corporations. [Repealed]
23701l
Fraternal Society. [Repealed]
23701m
Diversified Management Corporations. [Repealed]
23701n
(3). Relation to Other Sections of the Code. [Repealed]
23701r
Support of Political Candidates. [Repealed]
23701s
Certain Funded Pension Trusts. [Repealed]
23702
Feeder Organizations. [Repealed]
23703
Loss of Exemption for Failure to Register or File Periodic Reports with Attorney General.
23707
Termination of a Private Foundation.
23708
Classification as a Private Foundation.
23709
Definition of a Private Foundation. [Repealed]