California Statutes
§ 23704.5. — 23704.5. (Repealed and added by Stats. 2000, Ch. 252, Sec. 30.)
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(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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California § 23704.5. (23704.5. (Repealed and added by Stats. 2000, Ch. 252, Sec. 30.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Repealed and added by Stats. 2000, Ch. 252, Sec. 30. Effective January 1, 2001.