Income taxes: exemption: charitable organizations: administration.
The Corporation Tax Law, in modified conformity with federal income tax laws, exempts various types of organizations from state income taxes imposed by that law. Existing law allows organizations that have obtained a ruling or determination from the Internal Revenue Code that it is exempt from federal income taxes as an organization described in Section 501(c) (3) of the Internal Revenue Code to obtain exemption from state income taxes by submitting to the Franchise Tax Board a copy of the notification issued by the Internal Revenue Service approving the organization's tax-exempt status, as specified.
us/states/ca
California Legislature
20092010
AB 404
California AB 404 (20092010)
bill
Income taxes: exemption: charitable organizations: administration.
California AB 404 (20092010) — Income taxes: exemption: charitable organizations: administration.
The Corporation Tax Law, in modified conformity with federal income tax laws, exempts various types of organizations from state income taxes imposed by that law. Existing law allows organizations that have obtained a ruling or determination from the Internal Revenue Code that it is exempt from federal income taxes as an organization described in Section 501(c) (3) of the Internal Revenue Code to obtain exemption from state income taxes by submitting to the Franchise Tax Board a copy of the notification issued by the Internal Revenue Service approving the organization's tax-exempt status, as specified.
Version chain
The bill's text revisions, in order — the diff chain from filing to enrollment.
AB 404 ENG Consent Calendar Second Day Regular Session — pass (pass) · lower
Do pass, to Consent Calendar. — pass (pass) · lower
Do pass, but re-refer to the Committee on Appropriations Recommend Consent. — pass (pass) · upper
Do pass and re-refer to Committee on Appropriations with recommendation: To Consent Calendar. — pass (pass) · lower
Special Consent #15 AB404 Eng — pass (pass) · upper
Sponsors
Eng — primary (person)
Timeline
The legislative action history — every referral, reading, and vote.
2009-02-23 Read first time. To print. reading-1
2009-02-24 From printer. May be heard in committee March 26.
2009-03-09 Referred to Com. on REV. & TAX. referral-committee
2009-04-13 In committee: Set, first hearing. Hearing canceled at the request of author.
2009-04-14 From committee chair, with author's amendments: Amend, and re-refer to Com. on REV. & TAX. Read second time and amended. amendment-introduction, reading-2, amendment-passage, reading-1
2009-04-16 Re-referred to Com. on REV. & TAX. referral-committee
2009-04-28 From committee: Do pass, and re-refer to Com. on APPR. with recommendation: To Consent Calendar. Re-referred. (Ayes 8. Noes 0.) (April 27). committee-passage-favorable, committee-passage
2009-05-14 From committee: Do pass. To Consent Calendar. (May 13). committee-passage-favorable, committee-passage
2009-05-18 Read second time. To Consent Calendar. reading-2, reading-1
2009-05-21 Read third time, passed, and to Senate. (Ayes 77. Noes 0. Page 1627.) reading-3, passage, reading-1
2009-05-21 In Senate. Read first time. To Com. on RLS. for assignment. reading-1
2009-06-04 Referred to Com. on REV. & TAX. referral-committee
2009-06-22 In committee: Hearing postponed by committee.
2009-06-24 In committee: Hearing postponed by committee.
2009-07-09 From committee: Do pass, and re-refer to Com. on APPR with recommendation: To Consent Calendar. Re-referred. (Ayes 8. Noes 0.) (July 8). committee-passage-favorable, committee-passage
2009-07-23 From committee: Be placed on second reading file pursuant to Senate Rule 28.8. committee-passage
2009-08-17 Read second time. To third reading. reading-2, reading-1
2009-08-20 Ordered to Special Consent Calendar.
2009-08-24 Read third time, passed, and to Assembly. (Ayes 39. Noes 0. Page 1925.) reading-3, passage, reading-1
2009-08-25 In Assembly. To enrollment.
2009-08-31 Enrolled and to the Governor at 5:15 p.m.
2009-10-11 Approved by the Governor. executive-signature
2009-10-11 Chaptered by Secretary of State - Chapter 504, Statutes of 2009.
Source
OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/805ca7e7-4d4e-4778-a22b-529c23bb0b78. Confidence: reported (aggregated from official California legislature records).