Section 23046.5.

Cal. Revenue and Taxation Code - RTC § 23046.5.
in effect
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(a) Section 7701(n) of the Internal Revenue Code, relating to convention or association of churches, shall apply, except as otherwise provided. (b) The phrase “this part” shall be substituted for “this title” in Section 7701(n) of the Internal Revenue Code.

References

referencesCal. Revenue and Taxation Code - RTC § 7701.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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