{"data":{"id":"us-dc/d.c.-code-47-1802.03","jurisdiction":"us-dc","citation":"D.C. Code § 47-1802.03","heading":"Exempt organizations — Applicability of provisions.","body":"Section 47-1802.02   and this section shall apply to taxable years beginning after December 31, 1977.","path":["Title 47. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]","Chapter 18. Income and Franchise Taxes.","Subchapter II. Exempt Organizations."],"source_url":"https://code.dccouncil.gov/us/dc/council/code/sections/47-1802.03","current_through":"2026-08-20 (D.C. Law 26-175)","vintage":"","retrieved_at":"2026-08-29T05:44:07Z","sha256":"95dd2eb689f2194688a843d8507fed1edc1b8a7c315b1e88619185e558bc6f00","source_id":"us-dc","stale":false,"prev":"us-dc/d.c.-code-47-1802.02","next":"us-dc/d.c.-code-47-1802.04"},"notice":"GroundRules: Original legal text. Not legal advice."}