{"data":{"id":"us-ca/rtc-23741","jurisdiction":"us-ca","citation":"RTC § 23741","heading":"","body":"Notwithstanding any other provision in this part, in the case of a church exempt from taxes imposed under this part pursuant to Article 1 (commencing with Section 23701) of Chapter 4, any rental income received, directly or indirectly, from another church exempt from taxes imposed under this part pursuant to Article 1 (commencing with Section 23701) of Chapter 4 for rental of exempt function church property is exempt from any tax imposed by this part.","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":"66e7d5211f5f3211645a8e938ba3e4c24b7ca53e863fcc6049ebe660327df469","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-23740","next":"us-ca/rtc-23771"},"notice":"GroundRules: Original legal text. Not legal advice."}