Article 1 - EXEMPTIONS FROM THIS PART
- Section 23701 - Nonprofit organizations; title-holding companies
- Section 23701aa - Public banks
- Section 23701a - Labor, agricultural, or horticultural organizations
- Section 23701b - Fraternal order
- Section 23701c - Cemetery company
- Section 23701d - Corporation, community chest, or trust, organized and operated exclusively for religious, charitable, scientific, testing for public safety, literary, or educational purposes, or to foster national or international amateur sports competition, or for prevention of cruelty to children or animals
- Section 23701e - Business league, chamber of commerce, real estate board, or board of trade
- Section 23701f - Civil league, social welfare organization, or local organization of employees
- Section 23701g - Social organization
- Section 23701h - Title-holding companies
- Section 23701i - Voluntary employees' beneficiary association
- Section 23701j - Teacher's retirement fund association
- Section 23701k - Religious or apostolic corporations
- Section 23701l - Domestic fraternal society
- Section 23701n - Supplemental unemployment compensation trust
- Section 23701p - Trust or plan meeting requirements of Self-Employed Individuals Tax Retirement Bill of 1962
- Section 23701q - [Repealed]
- Section 23701r - Political organization
- Section 23701s - Employee-funded pension trust
- Section 23701t - Homeowners' association
- Section 23701u - Nonprofit public benefit corporation
- Section 23701v - Organization of owners of manufactured homes or mobilehomes
- Section 23701w - Veteran's organization
- Section 23701x - Title-holding companies
- Section 23701y - Credit union
- Section 23701z - Organization established as arrangement for pooling of self-insured claims or losses of corporations
- Section 23702 - Feeder organizations
- Section 23703 - Charitable corporations
- Section 23703.5 - Terrorist organizations
- Section 23703.7 - Credit counseling organizations
- Section 23704 - Cooperative hospital service organizations
- Section 23704.3 - Hospitals participating in provider-sponsored organizations
- Section 23704.4 - Organizations providing care of children
- Section 23704.5 - Public charities engaged in activities to influence legislation
- Section 23704.6 - Effect of substantial lobbying or political activities
- Section 23705 - Voluntary employee's beneficiary associations or qualified group legal service plans
- Section 23706 - Organization which is instrumentality of state
- Section 23707 - Termination of status as private foundation
- Section 23708 - Notice that organization is not private foundation; presumption
- Section 23709 - Treatment as private foundation
- Section 23710 - Bingo games
- Section 23711 - Qualified state tuition programs
- Section 23711.4 - Applicability of IRC section 529A to ABLE programs
- Section 23711.5 - Golden State Scholarshare Trust
- Section 23712 - Coverdell education savings accounts