Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 23704.5 — Exemptions From This Part
Cal. Rev. & Tax. Code § 23704.5
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2001-01-01
- Current through
- Nov 2, 2026 (California Legislative Counsel)
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.
Citator
Cal. Rev. & Tax. Code § 23704.5 — Exemptions From This Part is in force in the current edition of the Code, and nothing recorded condemns it.
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.