California § 17638 - Any organization described in Section 401(a) of the Internal Revenue Code or a tr
Full text of California Public Contract Code - PCC § 17638 — Any organization described in Section 401(a) of the Internal Revenue Code or a tr, with citation guidance and answers to common questions.
§ 17638. Any organization described in Section 401(a) of the Internal Revenue Code or a tr
Any organization described in Section 401(a) of the Internal Revenue Code or a trust which is denied exemption under Section 17631 by reason of Section 17635, with respect to any taxable year following the taxable year in which notice of denial of exemption was received, may, under regulations prescribed by the Franchise Tax Board, file claim for exemption, and if the Franchise Tax Board, pursuant to such regulations, is satisfied that such organization will not knowingly again engage in a prohibited transaction, such organization shall be exempt with respect to taxable years after the year in which such claim is filed.
Source: official California text · Last verified 2026-08-27
Frequently Asked Questions About California § 17638
What does Public Contract Code - PCC § 17638 cover?
Section 17638 ("Any organization described in Section 401(a) of the Internal Revenue Code or a tr") is part of the Public Contract Code - PCC, the codified statutory law of California. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite California § 17638?
A common citation format is "Public Contract Code - PCC § 17638" (California). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of California law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the California official source linked on this page or consult a licensed California attorney.
How does California § 17638 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in California can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in California.