{"data":{"id":"us-ca/rtc-23701e","jurisdiction":"us-ca","citation":"RTC § 23701e","heading":"","body":"A business league, chamber of commerce, real estate board, or a board of trade described in Section 501(c)(6) of the Internal Revenue Code, except that the phrase “or professional football leagues (whether or not administering a pension fund for football players)” shall not apply.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 11. CORPORATION TAX LAW [23001. - 25141.]","CHAPTER 4. Exempt Corporations [23701. - 23778.]","ARTICLE 1. Exemptions From This Part [23701. - 23712.]"],"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":"57219f2aeeba5e763fd5ad909c2d9311cdbbf388b3d4dac3ccb38ace34216ecc","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-23701d","next":"us-ca/rtc-23701f"},"notice":"GroundRules: Original legal text. Not legal advice."}