Cal. Code Regs. tit. 11 § 319
A charitable fundraising platform or platform charity that engages in solicitation type A or B shall promptly send a tax donation receipt to donors after donations or recommended donations are made, in accordance with Business and Professions Code sections 17510.3, subdivision (a)(1) to (4), and 17510.4. The tax donation receipt may be sent electronically. For purposes of this section and Government Code section 12599.9, subdivision (g), "promptly" means no later than five business days after a donation is made. When donations or recommended donations are made to a recipient charitable organization, instead of to a platform charity or charitable fundraising platform that is tax-exempt under Internal Revenue Code section 501(c)(3), the charitable fundraising platform shall obtain authorization from the recipient charitable organization to send a tax donation receipt on behalf of the recipient charitable organization.
Cal. Code Regs. Tit. 11, § 319
Note: Authority cited: Sections 12587 and 12599.10, Government Code. Reference: Sections 12599.9 and 12599.10, Government Code; and Sections 17510.3 and 17510.4, Business and Professions Code.