reglab/housing_qa huggingface dataset:
CA Rev & Tax Code § 23711.4 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 11 - CORPORATION TAX LAW|CHAPTER 4 - Exempt Corporations|ARTICLE 1 - Exemptions From This Part|Section 23711.4.

23711.4.  For taxable years beginning on or after January 1, 2016, Section 529A of the Internal Revenue Code, relating to qualified ABLE programs, added by Section 102 of Division B of Public Law 113-295, shall apply, except as otherwise provided.(a) Section 529A(a) of the Internal Revenue Code is modified as follows:(1) By substituting the phrase “under Part 10 (commencing with Section 17001) and this part” in lieu of the phrase “under this subtitle.”(2) By substituting “Article 2 (commencing with Section 23731)” in lieu of “Section 511.”(b) Section 529A(c)(3)(A) of the Internal Revenue Code is modified by substituting “2.5 percent” in lieu of “10 percent.”(c) A copy of the report required to be filed with the Secretary of the Treasury under Section 529A(d) of the Internal Revenue Code, relating to reports shall be filed with the Franchise Tax Board at the same time and in the same manner as specified in that section.(d) (1) The amendments made by Section 303(a) of Division Q of the Consolidated Appropriations Act, 2016 (Public Law 114-113) to Section 529A(b)(1) of the Internal Revenue Code, relating to qualified ABLE programs, shall apply, except as otherwise provided.(2) The amendments made by Section 303(b) of Division Q of the Consolidated Appropriations Act, 2016 (Public Law 114-113) to Sections 529A(d)(3) and 529A(e) of the Internal Revenue Code, relating to qualified ABLE programs, shall apply, except as otherwise provided.(3) The amendments made by Section 303(c) of Division Q of the Consolidated Appropriations Act, 2016 (Public Law 114-113) to Sections 529A(d)(4) and 529A(c)(1)(C)(i) of the Internal Revenue Code, relating to qualified ABLE programs, shall apply, except as otherwise provided.(e) The amendments made by Section 11024(a) of the Tax Cuts and Jobs Act (Public Law 115-97) to Section 529A(b)(2)(B) of the Internal Revenue Code, relating to qualified ABLE programs, shall apply, except as otherwise provided.(Amended by Stats. 2019, Ch. 39, Sec. 21. (AB 91) Effective July 1, 2019.)
CA Rev & Tax Code § 23711.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 11 - CORPORATION TAX LAW|CHAPTER 4 - Exempt Corporations|ARTICLE 1 - Exemptions From This Part|Section 23711.5.

23711.5.  The Golden State Scholarshare Trust, established pursuant to Article 19 (commencing with Section 69980) of Chapter 2 of Part 42 of the Education Code, is an instrumentality of this state and the income of the Scholarshare trust shall be exempt from taxes imposed under this part. The Scholarshare trust is established and shall be maintained as a qualified state tuition program as defined in Section 529 of the Internal Revenue Code.(Added by renumbering Section 24328 by Stats. 2003, Ch. 455, Sec. 8. Effective January 1, 2004.)
CA Rev & Tax Code § 23731 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 11 - CORPORATION TAX LAW|CHAPTER 4 - Exempt Corporations|ARTICLE 2 - Taxation of Business Income of Certain Article 1 Organizations|Section 23731.

23731.  Every organization or trust exempt under this chapter, except as provided in this article, is subject to the tax imposed upon its unrelated business taxable income, as defined in Section 23732, as follows:(a) Corporations (other than banks and financial corporations), associations, and business trusts are subject to the tax imposed under Section 23501.(b) Trusts are subject to the tax imposed by subdivision (e) of Section 17041.This section applies to taxable years beginning after December 31, 1970.(Amended by Stats. 2000, Ch. 862, Sec. 96. Effective January 1, 2001.)
CA Rev & Tax Code § 23732 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 11 - CORPORATION TAX LAW|CHAPTER 4 - Exempt Corporations|ARTICLE 2 - Taxation of Business Income of Certain Article 1 Organizations|Section 23732.

23732.  Section 512 of the Internal Revenue Code, relating to unrelated business taxable income, applies, except as otherwise provided.(a) Section 512(a)(2) of the Internal Revenue Code, relating to special rule for foreign organizations, does not apply.(b) Section 512(a)(3) of the Internal Revenue Code, relating to special rules applicable to organizations described in paragraph (7), (9), (17), or (20) of Section 501(c), shall be modified as follows:(1) The reference to Section 501(c)(7) of the Internal Revenue Code shall be modified to refer to Section 23701g.(2) The reference to Section 501(c)(9) of the Internal Revenue Code shall be modified to refer to Section 23701i.(3) The reference to Section 501(c)(17) of the Internal Revenue Code shall be modified to refer to Section 23701n.(4) The reference to Section 501(c)(20) of the Internal Revenue Code shall be modified to refer to Section 23701q.(c) Section 512(d) of the Internal Revenue Code, relating to treatment of dues of agricultural or horticultural organizations, shall be modified by substituting “Section 23701a” for “Section 501(c)(5)” of the Internal Revenue Code.(Amended by Stats. 2015, Ch. 303, Sec. 490. (AB 731) Effective January 1, 2016.)
CA Rev & Tax Code § 23734 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 11 - CORPORATION TAX LAW|CHAPTER 4 - Exempt Corporations|ARTICLE 2 - Taxation of Business Income of Certain Article 1 Organizations|Section 23734.

23734.  (a) Section 513 of the Internal Revenue Code, relating to unrelated trade or business, shall apply, except as otherwise provided.(b) Section 513(g) of the Internal Revenue Code, relating to certain pole rentals, shall not apply.(Amended by Stats. 1993, Ch. 877, Sec. 39. Effective October 6, 1993.)
CA Rev & Tax Code § 23735 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 11 - CORPORATION TAX LAW|CHAPTER 4 - Exempt Corporations|ARTICLE 2 - Taxation of Business Income of Certain Article 1 Organizations|Section 23735.

23735.  (a) Section 514 of the Internal Revenue Code, relating to unrelated debt-financed income, shall apply, except as otherwise provided.(b) Section 10214 of Public Law 100-203, relating to the treatment of certain partnership allocations, shall apply to taxable years beginning on or after January 1, 1990, for property acquired by the partnership after October 13, 1987, and partnership interests acquired after October 13, 1987.(c) An interest in a participation agreement, as defined in subdivision (i) of Section 69980 of the Education Code, shall not be treated as debt.(Amended by Stats. 2000, Ch. 862, Sec. 97. Effective January 1, 2001.)
CA Rev & Tax Code § 23736 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 11 - CORPORATION TAX LAW|CHAPTER 4 - Exempt Corporations|ARTICLE 2 - Taxation of Business Income of Certain Article 1 Organizations|Section 23736.

23736.  Sections 23736.1 to 23736.4, inclusive, shall apply to any organization described in Section 23701d or Section 23701n except—(a) A religious organization (other than a trust);(b) An educational organization which normally maintains a regular faculty and curriculum and normally has a regularly enrolled body of pupils or students in attendance at the place where its educational activities are regularly carried on;(c) An organization which normally receives a substantial part of its support (exclusive of income received in the exercise or performance by such organization of its charitable, educational, or other purpose or function constituting the basis for its exemption under Section 23701d) from the United States or any state or political subdivision thereof or from direct or indirect contributions from the general public;(d) An organization which is operated, supervised, controlled, or principally supported by a religious organization (other than a trust) which is itself not subject to the provisions of this article; and(e) An organization the principal purposes or functions of which are the providing of medical or hospital care or medical education or medical research.(Amended by Stats. 1961, Ch. 857.)
CA Rev & Tax Code § 23736.2 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 11 - CORPORATION TAX LAW|CHAPTER 4 - Exempt Corporations|ARTICLE 2 - Taxation of Business Income of Certain Article 1 Organizations|Section 23736.2.

23736.2.  An organization described in Section 23701d which is subject to the provisions of this article, except those specified in Sections 23736, shall not be exempt from taxation under Article 1 of this chapter if it has engaged in a prohibited transaction after January 1, 1951; and an organization described in Section 23701n which is subject to the provisions of this article shall not be exempt from taxation under Article 1 of this chapter if it has engaged in a prohibited transaction after December 31, 1960.(Amended by Stats. 1961, Ch. 857.)
CA Rev & Tax Code § 23736.3 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 11 - CORPORATION TAX LAW|CHAPTER 4 - Exempt Corporations|ARTICLE 2 - Taxation of Business Income of Certain Article 1 Organizations|Section 23736.3.

23736.3.  An organization described in Section 23701n or Section 23701d, except as specified in Section 23736, shall be denied exemption under Section 23736.2 only for taxable years subsequent to the taxable years during which it is notified by the Franchise Tax Board that it has engaged in a prohibited transaction, unless such organization entered into such prohibited transaction with the purpose of diverting corpus or income of the organization from its exempt purposes, and such transaction involved a substantial part of the corpus or income of such organization.(Amended by Stats. 2000, Ch. 862, Sec. 98. Effective January 1, 2001.)
CA Rev & Tax Code § 23736.4 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 11 - CORPORATION TAX LAW|CHAPTER 4 - Exempt Corporations|ARTICLE 2 - Taxation of Business Income of Certain Article 1 Organizations|Section 23736.4.

23736.4.  Any organization denied exemption under Section 23701d or Section 23701n by reason of the provisions of Section 23736.2 with respect to any taxable year following the taxable year in which notice of denial of exemption was received, may, under regulations prescribed by the Franchise Tax Board, file claim for exemption, and if the Franchise Tax Board pursuant to such regulations, is satisfied that such organizations will not knowingly again engage in a prohibited transaction, such organization shall be exempt with respect to taxable years subsequent to the year in which such claim is filed.(Amended by Stats. 2000, Ch. 862, Sec. 99. Effective January 1, 2001.)
CA Rev & Tax Code § 23737 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 11 - CORPORATION TAX LAW|CHAPTER 4 - Exempt Corporations|ARTICLE 2 - Taxation of Business Income of Certain Article 1 Organizations|Section 23737.

23737.  In the case of any organization described in Section 23701d to which this article is applicable, exemption under Article 1 (commencing with Section 23701) shall be denied for the taxable year if the amounts accumulated out of income during the taxable year or any prior taxable year and not actually paid out by the end of the taxable year—(a) Are unreasonable in amount or duration in order to carry out the charitable, educational, or other purpose or function constituting the basis for such organization’s exemption under Section 23701d; or(b) Are used to a substantial degree for purposes or functions other than those constituting the basis for such organization’s exemption under Section 23701d, or(c) Are invested in such a manner as to jeopardize the carrying out of the charitable, educational, or other purpose or function constituting the basis for such organization’s exemption under Section 23701d.(Amended by Stats. 2000, Ch. 862, Sec. 100. Effective January 1, 2001.)
CA Rev & Tax Code § 23740 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 11 - CORPORATION TAX LAW|CHAPTER 4 - Exempt Corporations|ARTICLE 2 - Taxation of Business Income of Certain Article 1 Organizations|Section 23740.

23740.  Section 4911 of the Internal Revenue Code, relating to tax on excess expenditures to influence legislation, shall apply, except as otherwise provided.(a) Section 4911(a)(1) of the Internal Revenue Code shall not apply.(b) Section 4911(f)(4)(A) of the Internal Revenue Code shall include efforts to influence legislation with respect to acts, bills, resolutions, or similar items by the State Legislature.(Repealed and added by Stats. 2000, Ch. 252, Sec. 34. Effective January 1, 2001.)
CA Rev & Tax Code § 23741 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 11 - CORPORATION TAX LAW|CHAPTER 4 - Exempt Corporations|ARTICLE 2 - Taxation of Business Income of Certain Article 1 Organizations|Section 23741.

23741.  Notwithstanding any other provision in this part, in the case of a church exempt from taxes imposed under this part pursuant to Article 1 (commencing with Section 23701) of Chapter 4, any rental income received, directly or indirectly, from another church exempt from taxes imposed under this part pursuant to Article 1 (commencing with Section 23701) of Chapter 4 for rental of exempt function church property is exempt from any tax imposed by this part.(Added by Stats. 1981, Ch. 341, Sec. 1. Effective September 9, 1981. Applicable to income years beginning on or after January 1, 1981, by Sec. 2 of Ch. 341.)
CA Rev & Tax Code § 23771 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 11 - CORPORATION TAX LAW|CHAPTER 4 - Exempt Corporations|ARTICLE 3 - Returns of Exempt Organizations|Section 23771.

23771.  (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.(Amended by Stats. 2000, Ch. 862, Sec. 101. Effective January 1, 2001.)
CA Rev & Tax Code § 23774 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 11 - CORPORATION TAX LAW|CHAPTER 4 - Exempt Corporations|ARTICLE 3 - Returns of Exempt Organizations|Section 23774.

23774.  (a) Except as provided in subdivision (b), every organization exempt from filing an annual information return by reason of subdivision (a) of Section 23772, may be required to file an annual statement on or before the 15th day of the fifth calendar month following the close of the taxable year setting forth in the manner as may be required by the Franchise Tax Board the following information: the name and address of the organization, its major activities, its sources of income, and the section of the Internal Revenue Code under which it is exempt. Organizations other than those described in clause (i) and (iii) of subparagraph (A) of paragraph (2) of subdivision (a) of Section 23772 may also be required by the Franchise Tax Board to furnish information with respect to their gross receipts and their assets.(b) Every religious organization exempt from filing an annual information return by reason of subdivision (a) of Section 23772, which because of sincerely held religious convictions refuses to file an annual statement as prescribed in subdivision (a), may submit in lieu thereof a notarized statement on its organizational letterhead containing the following information: the name and address of the organization, its major activities, its sources of income, and the section of the Internal Revenue Code under which it is exempt. That information shall be for the sole purpose of verifying the absence of unrelated business income of the organization. The statement shall be submitted on or before the 15th day of the fifth calendar month following the close of the taxable year.(Amended by Stats. 2000, Ch. 862, Sec. 103. Effective January 1, 2001.)
CA Rev & Tax Code § 23775 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 11 - CORPORATION TAX LAW|CHAPTER 4 - Exempt Corporations|ARTICLE 3 - Returns of Exempt Organizations|Section 23775.

23775.  Except for purposes of amending the articles of incorporation to set forth a new name, under regulations prescribed by the Franchise Tax Board, the corporate powers, rights and privileges of an exempt domestic corporation may be suspended and the exercise of the corporate powers, rights and privileges of a foreign exempt corporation in this state may be forfeited if the organization fails to file the annual return or statement required under Section 23772 or 23774, or pay any amount due under Section 23703 or 23772 on or before the last day of the 12th month following the close of the taxable year.(Amended by Stats. 2000, Ch. 862, Sec. 104. Effective January 1, 2001.)
CA Rev & Tax Code § 23776 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 11 - CORPORATION TAX LAW|CHAPTER 4 - Exempt Corporations|ARTICLE 3 - Returns of Exempt Organizations|Section 23776.

23776.  (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.(Amended by Stats. 1999, Ch. 987, Sec. 92. Effective October 10, 1999.)
CA Rev & Tax Code § 23777 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 11 - CORPORATION TAX LAW|CHAPTER 4 - Exempt Corporations|ARTICLE 3 - Returns of Exempt Organizations|Section 23777.

23777.  The exemption granted to any organization under the provisions of Article 1 (commencing with Section 23701) of this chapter may be revoked by the Franchise Tax Board if the organization fails to—(a) File any return required under this chapter or pay any amount due under this part or Part 10.2 (commencing with Section 18401) on or before the last day of the 12th month following the close of the taxable year;(b) Comply with Section 19504 (relating to powers of the Franchise Tax Board to examine records and subpoena witnesses); or(c) Confine its activities to those permitted by the section under which the exemption was granted.(Amended by Stats. 2000, Ch. 862, Sec. 105. Effective January 1, 2001.)
CA Rev & Tax Code § 23778 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 11 - CORPORATION TAX LAW|CHAPTER 4 - Exempt Corporations|ARTICLE 3 - Returns of Exempt Organizations|Section 23778.

23778.  An organization whose exemption was revoked under Section 23703 or 23777 may be reestablished as an exempt organization upon:(a) The filing or payment of both of the following:(1) A new application for exemption.(2) Any returns, statements, or payment of any amounts due under this part or Part 10.2 (commencing with Section 18401) that were not previously submitted or paid and that resulted in the revocation.(b) When revocation occurred under subdivision (c) of Section 23777, satisfactory proof that all of the following have occurred:(1) The organization has corrected its nonexempt activities.(2) That it will operate in an exempt manner in the future.(3) The payment of any tax for periods the organization was not qualified for exemption.(Repealed and added by Stats. 2020, Ch. 59, Sec. 6. (SB 934) Effective January 1, 2021.)
CA Rev & Tax Code § 24271 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 11 - CORPORATION TAX LAW|CHAPTER 6 - Gross Income|ARTICLE 1 - Definitions|Section 24271.

24271.  (a) Section 61 of the Internal Revenue Code, relating to gross income defined, shall apply, except as otherwise provided.(b) A distributive share of partnership gross income shall be determined in accordance with Part 10 (commencing with Section 17001).(c) Income from an interest in an estate or trust shall be determined in accordance with Part 10 (commencing with Section 17001).(Amended by Stats. 1993, Ch. 877, Sec. 41. Effective October 6, 1993.)
CA Rev & Tax Code § 24272 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 11 - CORPORATION TAX LAW|CHAPTER 6 - Gross Income|ARTICLE 1 - Definitions|Section 24272.

24272.  For the purposes of the tax imposed under Chapter 2 (commencing with Section 23101), “gross income” includes all interest received from federal, state, municipal or other bonds.(Amended by Stats. 1984, Ch. 193, Sec. 126.)
CA Rev & Tax Code § 24272.2 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 11 - CORPORATION TAX LAW|CHAPTER 6 - Gross Income|ARTICLE 1 - Definitions|Section 24272.2.

24272.2.  The provisions of Section 72(u) of the Internal Revenue Code, relating to the treatment of annuity contracts not held by natural persons, shall be applicable.(Added by Stats. 1987, Ch. 1139, Sec. 58. Effective September 25, 1987. Applicable to income years beginning on or after January 1, 1987, by Sec. 241 of Ch. 1139.)