Is Cal. Rev. & Tax. Code § 23704.4 — Exemptions From This Part still in force?

Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 23704.4 — Exemptions From This Part

Cal. Rev. & Tax. Code § 23704.4

Type: Statute
Source: California Revenue and Taxation Code
Jurisdiction: California
Date: 2008-01-01
Current through: Nov 2, 2026 (California Legislative Counsel)

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.

Citator

Cal. Rev. & Tax. Code § 23704.4 — Exemptions From This Part is in force in the current edition of the Code, and nothing recorded condemns it.

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.