California Statutes
§ 24359.1. — 24359.1. (Amended by Stats. 1991, Ch. 472, Sec. 29.)
California § 24359.1.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 11.PART 11. CORPORATION TAX LAW
Ch. 7.CHAPTER 7. Net Income
Art. 1.ARTICLE 1. Deductions
This text of California § 24359.1. (24359.1. (Amended by Stats. 1991, Ch. 472, Sec. 29.)) 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 § 24359.1. (2026).
Text
Notwithstanding any other provision of law, any credit or deduction allowed by Section 23606 or 24357.8 shall not be disallowed on the basis that the contribution is made for the primary or incidental purpose of benefiting the donor in any of the following ways:
(a)Encouraging institutions to interest and train students to use a computer, scientific equipment, or apparatus, thereby enlarging the future potential market by developing prospective purchases.
(b)Developing and maintaining a favorable public image.
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Legislative History
Amended by Stats. 1991, Ch. 472, Sec. 29. Effective October 2, 1991.
Nearby Sections
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