CaliforniaPublic social services: tax-exempt nonprofit organizations.
What it does
The Corporation Tax Law, in modified conformity with federal tax law, provides an exemption from the taxes imposed by that law for specified organizations. Existing law references federal tax law to give priority to tax-exempt organizations, or to require tax-exempt status, for the purpose of certain grants and service contracts.
More detail
This bill would provide that where specified federal tax law is referenced to determine eligibility for any state grant or service contract, or for the disbursement of state or local funds, it is deemed to also refer to the relevant provision of the Corporation Tax Law.
Existing law designates the State Department of Social Services as the single agency with full power to supervise every phase of the administration of public social services, including services for refugees, immigrants, and asylees, except as specified.
Existing law requires the department to allocate federal funds for refugee social services programs to eligible counties and, in certain circumstances, to qualified nonprofit organizations. Existing law requires the department, subject to an appropriation, to provide grants to qualified nonprofit organizations through contracts to provide certain immigration-related legal services to persons residing in, or formerly residing in, the state. Existing law requires the department to administer a rapid response program to award grants or contracts to entities, including nonprofit organizations, that provide critical assistance to immigrants during times of need. Existing law, subject to an appropriation, establishes the Enhanced Services for Asylees and Vulnerable Noncitizens program to provide resettlement services for persons granted asylum by the United States Attorney General or the United States Secretary of Homeland Security or who are eligible to receive refugee cash assistance and services as victims of crime. Existing law requires a grant or contract awarded pursuant to that program to be executed only with a qualified nonprofit organization. Existing law defines "qualified nonprofit organization" or "nonprofit organization" for purposes of these provisions to include a nonprofit organization that, among other things, is exempt from federal income taxation, as specified.
This bill would revise the definition of "qualified nonprofit organization" or "nonprofit organization" under the above-described provisions to additionally include a nonprofit organization that meets specified requirements to qualify for state tax-exempt status.
This bill would declare that it is to take effect immediately as an urgency statute.
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Where it stands
- Introduced
- Passed Assembly
- Passed Senate
- To Governor
- Became Law
Looking ahead
No hearings or votes scheduled.
History
- 2025
- Oct 7Chaptered by Secretary of State - Chapter 451, Statutes of 2025.Latest
- Oct 7Approved by the Governor Gavin Newsom.Became Law
- Sep 16Enrolled and presented to the Governor at 2 p.m.To Governor
- Sep 10
- Vote recorded AB 1318 Bonta Concurrence in Senate Amendments. Result: pass.Lower
- Sep 9Senate amendments concurred in. To Engrossing and Enrolling. (Ayes 60. Noes 19. Page 3124.).Major
- Sep 8In Assembly. Concurrence in Senate amendments pending.
- Vote recorded 3rd Reading AB1318 Bonta et al. By McNerney Urgency Clause. Result: pass.Upper
- Sep 8Read third time. Urgency clause adopted. Passed. Ordered to the Assembly. (Ayes 29. Noes 10. Page 2609.).Passed Senate
- Aug 20Read second time. Ordered to third reading.Minor
- Aug 19From committee: Be ordered to second reading pursuant to Senate Rule 28.8.Minor
- Jul 8From committee: Do pass and re-refer to Com. on APPR. (Ayes 4. Noes 0.) (July 7). Re-referred to Com. on APPR.Minor
- Jul 7
- Vote recorded Do pass, but first be re-referred to the Committee on [Appropriations]. Result: pass.Upper
- Jun 23From committee chair, with author's amendments: Amend, and re-refer to committee. Read second time, amended, and re-referred to Com. on HUMAN S.Major
- Jun 9In committee: Set, first hearing. Hearing canceled at the request of author.
- Jun 4Referred to Com. on HUMAN S.Minor
- May 28In Senate. Read first time. To Com. on RLS. for assignment.Minor
- May 27Read third time. Urgency clause adopted. Passed. Ordered to the Senate. (Ayes 61. Noes 13. Page 1732.).Passed Assembly
- Vote recorded AB 1318 Bonta Third Reading Urgency. Result: pass.Lower
- May 15Read second time. Ordered to third reading.Minor
- May 14From committee: Do pass. (Ayes 11. Noes 4.) (May 14).Minor
- Vote recorded Do pass. Result: pass.Lower
- May 5Re-referred to Com. on APPR.Minor
- May 1Read second time and amended.Major
- Apr 30From committee: Amend, and do pass as amended and re-refer to Com. on APPR. (Ayes 5. Noes 2.) (April 29).Major
- Apr 29
- Vote recorded Do pass as amended and be re-referred to the Committee on [Appropriations]. Result: pass.Lower
- Apr 1Re-referred to Com. on HUM. S.Minor
- Mar 28From committee chair, with author's amendments: Amend, and re-refer to Com. on HUM. S. Read second time and amended.Major
- Mar 28Referred to Com. on HUM. S.Minor
- Feb 24Read first time.Minor
- Feb 22From printer. May be heard in committee March 24.
- Feb 21Introduced. To print.Introduced