Section 23741 Of Article 2. Taxation Of Business Income Of Certain Article 1 Organizations From California Revenue And Taxation Code >> Division 2. >> Part 11. >> Chapter 4. >> Article 2.

. 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.