Revenue and Taxation Code section 23701e


A business league, chamber of commerce, real estate board, or a board of trade described in Section 501(c)(6) of the Internal Revenue Code, except that the phrase “or professional football leagues (whether or not administering a pension fund for football players)” shall not apply.

Source: Section 23701e, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=23701e.­ (updated Jan. 1, 2001; accessed Jun. 30, 2025).

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Verified:
Jun. 30, 2025

§ 23701e's source at ca​.gov