California Statutes
§ 23704.4. — 23704.4. (Amended by Stats. 2007, Ch. 130, Sec. 227.)
California·Code RTC Revenue 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
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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California § 23704.4. (23704.4. (Amended by Stats. 2007, Ch. 130, Sec. 227.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Amended by Stats. 2007, Ch. 130, Sec. 227. Effective January 1, 2008.