{"data":{"id":"us-ca/rtc-17631","jurisdiction":"us-ca","citation":"RTC § 17631","heading":"","body":"An organization described in Section 401(a) of the Internal Revenue Code shall be exempt from taxation under this part unless such exemption is denied under Sections 17635 to 17639, inclusive.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 10. PERSONAL INCOME TAX [17001. - 18181.]","CHAPTER 7. Exempt Trusts and Common Trust Funds [17631. - 17677.]","ARTICLE 1. General Rule [17631. - 17640.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"051c96c5308464a112614cf47695bcc1ce111b896314868cb6ea8a6aeae5db34","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-17570","next":"us-ca/rtc-17632"},"notice":"GroundRules: Original legal text. Not legal advice."}