California § 23704.5. 23704.5. (Repealed and added by Stats. 2000, Ch. 252, Sec. 30.)

California Statutes

§ 23704.5. — 23704.5. (Repealed and added by Stats. 2000, Ch. 252, Sec. 30.)

California § 23704.5.

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 § 23704.5. (23704.5. (Repealed and added by Stats. 2000, Ch. 252, Sec. 30.)) 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 § 23704.5. (2026).

Text

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.

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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.