Cal. Rev. & Tax. Code § 23778
Returns of Exempt Organizations
Redline — January 1, 2011 → current.View current text →
Current — January 1, 2021
As of January 1, 2011
An organization whose exemption was revoked under Section 23777 may be reestablished as an exempt organization upon:
An organization whose exemption was revoked under Section 23703 or 23777 may be reestablished as an exempt organization upon:
(a) The filing or payment of: (1) A new application for exemption and payment of the filing fee required under Section 23701; (2) Any returns, statements, or payment of any amounts due under this part or Part 10.2 (commencing with Section 18401) which were not previously submitted or paid and which resulted in the revocation.
(a) The filing or payment of both of the following: (1) A new application for exemption. (2) Any returns, statements, or payment of any amounts due under this part or Part 10.2 (commencing with Section 18401) that were not previously submitted or paid and that resulted in the revocation.
(b) When revocation occurred under subdivision (c) of Section 23777, satisfactory proof that— (1) The organization has corrected its nonexempt activities; and (2) That it will operate in an exempt manner in the future; and (3) The payment of any tax for periods the organization was not qualified for exemption.
(b) When revocation occurred under subdivision (c) of Section 23777, satisfactory proof that all of the following have occurred: (1) The organization has corrected its nonexempt activities. (2) That it will operate in an exempt manner in the future. (3) The payment of any tax for periods the organization was not qualified for exemption.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.