(a) Nothing in this article shall be construed as imposing a tax upon any person when imposition of such tax upon that person would be in violation of either the Constitution of the United States or the Constitution of the State of California.
(b) The tax imposed by this article shall not be levied upon the federal government, the state government, any state agency, or any local governmental agency.
(c) The tax imposed by this article shall not be levied upon a parcel of property or improvement which is owned by an organization described in Sections 401(a), 501(c), or 501(d) of Title 26 of the United States Code. All sections of the United States Code shall mean those sections as they exist on the effective date of this article and as they may be amended thereafter.