yourstate.us
Home / California / Revenue and Taxation Code
Cal. Revenue and Taxation Code § 17632

Cal. Revenue and Taxation Code § 17632

California · California Revenue and Taxation Code · Status: effective

Taxation
Get this as JSONEmbed this
Cite this
Citation
Cal. Revenue and Taxation Code § 17632, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/920771
Permanent ID
ys:prov:920771@1
SHA-256
9fefcd4e490d1025c18665399547ac0632beb246e422c3ad37e4e45993f6c0bb

The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.

Full text

An organization exempt from taxation under Section 17631 shall be subject to tax to the extent provided in Article 2 (commencing at Section 17651) of this chapter (relating to tax on unrelated income), but, notwithstanding Article 2, shall be considered an organization exempt from income taxes for the purpose of any law which refers to organizations exempt from income taxes.