Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 24357.6 — Deductions

Cal. Rev. & Tax. Code § 24357.6

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Date
1999-10-10
Current through
Nov 2, 2026 (California Legislative Counsel)

No deduction shall be allowed under this part for an out-of-pocket expenditure made on behalf of an organization described in Section 24359 (other than an organization described in subdivision (e) of Section 23704.5 (relating to churches, etc.)) if the expenditure is made for the purpose of…

Citator

Cal. Rev. & Tax. Code § 24357.6 — Deductions is in force in the current edition of the Code, and nothing recorded condemns it.

No deduction shall be allowed under this part for an out-of-pocket expenditure made on behalf of an organization described in Section 24359 (other than an organization described in subdivision (e) of Section 23704.5 (relating to churches, etc.)) if the expenditure is made for the purpose of influencing legislation (within the meaning of Section 23701d).