California Statutes
§ 23701k. — 23701k. (Added by renumbering Section 23701h by Stats. 1951, Ch. 343.)
California § 23701k.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 11.PART 11. CORPORATION TAX LAW
Ch. 4.CHAPTER 4. Exempt Corporations
Art. 1.ARTICLE 1. Exemptions From This Part
This text of California § 23701k. (23701k. (Added by renumbering Section 23701h by Stats. 1951, Ch. 343.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Cal. Revenue and Taxation Code - RTC Code § 23701k. (2026).
Text
Religious or apostolic corporations, if such corporations have a common treasury or community treasury even if such corporations engaged in business for the common benefit of the members, but only if the members thereof include (at the time of filing their returns) in their gross income their entire pro rata shares, whether distributed or not, of the net income of the corporation for such year. Any amount so included in the gross income of a member shall be treated as a dividend received.
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Legislative History
Added by renumbering Section 23701h by Stats. 1951, Ch. 343.
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Bluebook (online)
California § 23701k., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/23701k..