(

a) For purposes of this section, “charitable corporation” means a corporation defined in

Section 12582.1 of the Government Code that is required to comply with the filing requirements set forth in

Article 7 (commencing with

Section 12580) of

Chapter of Part of Division of Title of the Government Code. (b)

(1) The exemption granted to a charitable corporation under the provisions of

Article 1 (commencing with

Section 23701) shall be revoked by the Franchise Tax Board in accordance with this

section if the charitable corporation fails to file with the Attorney General any registration or periodic report required by

Article 7 (commencing with

Section 12580) of

Chapter of Part of Division of Title of the Government Code.

(2) A revocation shall occur under this

section only after the Attorney General has first notified the Franchise Tax Board in writing that a charitable corporation has failed to file any registration or periodic report on or before the due date thereof, and the Franchise Tax Board has mailed a notice to the charitable corporation stating that the Franchise Tax Board intends to revoke the exemption if the charitable corporation does not file with the Attorney General all past due and currently due documents required by

Article 7 (commencing with

Section 12580) of

Chapter of Part of Division of Title of the Government Code.

(3) After receipt of all required documents from a charitable corporation, the Attorney General shall provide prompt notification to the Franchise Tax Board and the charitable corporation that the charitable corporation has filed all past due and currently due documents required by

Article 7 (commencing with

Section 12580) of

Chapter of Part of Division of Title of the Government Code. (c)

(1) If the Franchise Tax Board does not obtain notification from the Attorney General pursuant to paragraph (3) of subdivision (

b) that the charitable corporation has complied with the filing requirements described in subdivision (

b) by the last day of the applicable period, the Franchise Tax Board shall revoke the exemption granted to the charitable corporation pursuant to

Section on the first day after the applicable period.

(2) For purposes of this subdivision, the applicable period means: (

A) For notifications of noncompliance from the Attorney General that are received by the Franchise Tax Board before the effective date of the act adding this section, the applicable period shall be days after the effective date of the act adding this section. (

B) For notifications of noncompliance from the Attorney General that are received by the Franchise Tax Board on or after the effective date of the act adding this section, the applicable period shall be days after the Franchise Tax Board mails notification of the intent to revoke the exemption granted to the charitable corporation. (

d) For a charitable corporation whose exemption has been disallowed pursuant to

Section 23703, as amended by

Section of

Chapter of the Statutes of 2000, prior to the effective date of the act adding this section, the Franchise Tax Board may reestablish that charitable corporation’s exempt status under

Section 23778, after receipt of notification from the Attorney General pursuant to paragraph (3) of subdivision (

b) that the filing requirements set forth in

Article 7 (commencing with

Section 12580) of

Chapter of Part of Division of Title of the Government Code have been fulfilled. For purposes of reestablishing the charitable corporation’s exempt status under

Section 23778, disallowance under

Section 23703, as amended by

Section of

Chapter of the Statutes of 2000, shall be considered a revocation of exemption. (

e) This

section shall apply with respect to notifications of noncompliance received from the Attorney General before, on, or after the effective date of the act adding this section.