Nonprofit organizations which are:
A.
Nonprofit corporations, community chests, trusts, or other organizations including:
1.
Labor, agricultural or horticultural organizations;
2.
Fraternal beneficiary societies, orders, or organizations;
3.
Business leagues, chambers of commerce, real estate boards and boards of trade, civic leagues and organizations operated exclusively for the promotion of social welfare and local employee organizations whose net earnings are dedicated exclusively to charitable, educational or recreational purposes;
4.
Nonprofit pleasure and recreation clubs;
5.
Domestic fraternal societies, orders or associations whose net earnings are devoted exclusively to religious, charitable, scientific, literary, educational and fraternal purposes;
6.
Mobilehome park associations and senior citizens groups; and
B.
Exempted from the payment of bank and corporation tax by Sections 23701(a), 23701(b), 23701(d), 23701(e), 23701(f), 23701(g), and 23701(l) of the Revenue and Taxation Code, and a contribution or gift to which would be a charitable contribution under Section 170(c)(2) of the Internal Revenue Code of 1954;
(Prior code § 6700.01)