There are three common types of California nonprofit corporations:

(1) Public benefit corporation:  a corporation organized primarily for charitable purposes and which plans to obtain state tax exempt status under Section 23701d of the Revenue and Taxation Code and/or federal tax exempt status under Section 501(c)(3) of the Internal Revenue Code or organized to act as a civic league or a social welfare organization and which plans to obtain state tax exempt status under Section 23701f of the Revenue and Taxation Code and/or federal tax exempt status under Section 501(c)(4) of the Internal Revenue Code.  See Nonprofit Public Benefit Corporation Law (Cal. Corp. Code Sections 5110-6910).

(2) Mutual benefit corporation:  A corporation for other than religious, charitable, civic league or social welfare purposes and planning to obtain tax exempt status under provisions other than Section 23701d, Section 23701f, Section 501(c)(4) or not planning to be tax exempt at all.  See Nonprofit Mutual Benefit Corporation Law (Cal. Corp. Code Sections 7110-8910).

(3) Religious corporation:  A corporation organized to operate a church or to be otherwise structured for primarily religious purposes.  See Nonprofit Religious Corporation Law (Cal. Corp. Code Sections 9110-9690).