Revenue and Taxation Code section 23741

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.

Source: Section 23741, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=23741.­ (updated Sep. 9, 1981; accessed Jun. 18, 2026).

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Verified:
Jun. 18, 2026

§ 23741's source at ca​.gov