Statutes, codes, and regulations
CALIFORNIA CODES
CALIFORNIA REVENUE AND TAXATION CODEDivision 2 - OTHER TAXESPart 11 - CORPORATION TAX LAWChapter 4 - EXEMPT CORPORATIONS
Article 1 - EXEMPTIONS FROM THIS PART
Section 23704.5 - Public charities engaged in activities to influence legislation

Cal. Rev. & Tax. Code § 23704.5

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Current through the 2023 Legislative Session.
Section 23704.5 - Public charities engaged in activities to influence legislation

Section 501(h) of the Internal Revenue Code, relating to expenditures by public charities engaged in activities to influence legislation, shall apply, except as otherwise provided.

(a) The reference to Section 501(a) of the Internal Revenue Code, relating to exemption from taxation, shall be modified to refer to Section 23701.
(b) The reference to Section 501(c)(3) of the Internal Revenue Code, relating to charitable organizations, shall be modified to refer to Section 23701d.

Ca. Rev. and Tax. Code § 23704.5

Added by Stats 2000 ch 252 (AB 2893), s 28, eff. 1/1/2001.