CA SB834

Authorizes the Attorney General to determine if a tax-exempt organization has actively engaged in or incited acts defined as criminal under federal law (treason, insurrection, seditious conspiracy, etc.) that are likely to produce imminent violation of those statutes.

Requires the Attorney General to notify the Franchise Tax Board upon making such a determination regarding a tax-exempt organization.

Confirms the Franchise Tax Board's existing authority to revoke tax-exempt status for organizations found to be engaged in or inciting these federal crimes.

States that the authority granted is declaratory of existing law, not a change to current statute.

Allows the Attorney General and Franchise Tax Board to establish rules, guidelines, and procedures to implement the provisions.