See question 7 regarding retroactive exempt status.
If tax-exempt status is retroactive, the answer is based upon if the income previously reported is unrelated business income or income related to the exempt function.
If the organization is granted tax-exempt status under Revenue and Taxation Code (R&TC) Section 23701t and has nonmember income that exceeds $100, you may receive a refund, but the refund would be adjusted.
If the organization is California tax-exempt under any other R&TC section and has unrelated business income that exceeds $1000, you may receive a refund, but the refund would be adjusted.
If neither condition above applies, and exempt status is granted retroactively, then a refund would be given for the tax years that franchise or income tax was paid within the statute of limitations.