{"data":{"id":"us-ca/rtc-23736.2","jurisdiction":"us-ca","citation":"RTC § 23736.2","heading":"","body":"An organization described in Section 23701d which is subject to the provisions of this article, except those specified in Sections 23736, shall not be exempt from taxation under Article 1 of this chapter if it has engaged in a prohibited transaction after January 1, 1951; and an organization described in Section 23701n which is subject to the provisions of this article shall not be exempt from taxation under Article 1 of this chapter if it has engaged in a prohibited transaction after December 31, 1960.","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 2. Taxation of Business Income of Certain Article 1 Organizations [23731. - 23741.]"],"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":"7a6eed7f6684d51a98df2271828d54b5d1744c72796c6d40226d2218514bb802","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-23736.1","next":"us-ca/rtc-23736.3"},"notice":"GroundRules: Original legal text. Not legal advice."}