{"data":{"id":"us-ca/rtc-23701s","jurisdiction":"us-ca","citation":"RTC § 23701s","heading":"","body":"(a) An employee-funded pension trust described in Section 501(c)(18) of the Internal Revenue Code, except as otherwise provided.\n(b) The last sentence in Section 501(c)(18) of the Internal Revenue Code, relating to excess contributions under Section 4979, 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":"f306ef050f36247c5750ce9cd8931837ff4a95e8ce6bcb69292961eb87f8e2f7","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-23701r","next":"us-ca/rtc-23701t"},"notice":"GroundRules: Original legal text. Not legal advice."}