Section 23701f - Civil league, social welfare organization, or local organization of employees(a) A civic league, social welfare organization, or local organization of employees described in Section 501(c)(4) of the Internal Revenue Code, except as otherwise provided.(b) An organization is not organized exclusively for exempt purposes under Section 501(c)(4) of the Internal Revenue Code unless its assets are irrevocably dedicated to one or more purposes listed in Section 501(c)(4) of the Internal Revenue Code.Ca. Rev. and Tax. Code § 23701f
Added by Stats 2000 ch 252 (AB 2893), s 7, eff. 1/1/2001.