California § 23704.4. 23704.4. (Amended by Stats. 2007, Ch. 130, Sec. 227.)

California Statutes

§ 23704.4. — 23704.4. (Amended by Stats. 2007, Ch. 130, Sec. 227.)

California § 23704.4.

JurisdictionCalifornia

Code RTCRevenue and Taxation Code - RTC

Div. 2.DIVISION 2. OTHER TAXES

Part 11.PART 11. CORPORATION TAX LAW

Ch. 4.CHAPTER 4. Exempt Corporations

Art. 1.ARTICLE 1. Exemptions From This Part

This text of California § 23704.4. (23704.4. (Amended by Stats. 2007, Ch. 130, Sec. 227.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Cal. Revenue and Taxation Code - RTC Code § 23704.4. (2026).

Text

Section 501(k) of the Internal Revenue Code, relating to the treatment of certain organizations providing care of children, shall apply, except as otherwise provided.

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

(b)The reference to Section 2522(a)(2) of the Internal Revenue Code, relating to the computation of taxable gifts or Internal Revenue Code Section 2055, relating to transfers for public, charitable, and religious uses, shall not apply.

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Section 501(k) of the Internal Revenue Code, relating to the treatment of certain organizations providing care of children, shall apply, except as otherwise provided.
(a)
The reference to Section 501(c)(3) of the Internal Revenue Code, relating to charitable organizations, shall be modified to refer to Section 23701d.
(b)
The reference to Section 2522(a)(2) of the Internal Revenue Code, relating to the computation of taxable
gifts or Internal Revenue Code Section 2055, relating to transfers for public, charitable, and religious uses, shall not apply.