California Statutes
§ 23736. — 23736. (Amended by Stats. 1961, Ch. 857.)
California·Code RTC Revenue and Taxation Code - RTC·Div. 2. DIVISION 2. OTHER TAXES·Part 11. PART 11. CORPORATION TAX LAW·Ch. 4. CHAPTER 4. Exempt Corporations·Art. 2. ARTICLE 2. Taxation of Business Income of Certain Article 1 Organizations
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 indir
Free access — add to your briefcase to read the full text and ask questions with AI
California § 23736. (23736. (Amended by Stats. 1961, Ch. 857.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Amended by Stats. 1961, Ch. 857.