{"code":"CORP","codeName":"Corporations Code","section":"9260","citation":"Corp. Code, § 9260","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"TITLE 1. CORPORATIONS [100. - 14707.]","url":"https://blackletter.si/corporations-code/title-1"},{"name":"DIVISION 2. NONPROFIT CORPORATION LAW [5000. - 10841.]","url":"https://blackletter.si/corporations-code/title-1/division-2"},{"name":"PART 4. NONPROFIT RELIGIOUS CORPORATIONS [9110. - 9690.]","url":"https://blackletter.si/corporations-code/title-1/division-2/part-4"},{"name":"CHAPTER 2. Directors and Management [9210. - 9260.]","url":"https://blackletter.si/corporations-code/title-1/division-2/part-4/chapter-2"},{"name":"ARTICLE 6. Compliance with Internal Revenue Code [9260. - 9260.]","url":"https://blackletter.si/corporations-code/title-1/division-2/part-4/chapter-2/article-6"}],"history":"Amended by Stats. 2017, Ch. 516, Sec. 2.   (SB 363)   Effective January 1, 2018.","effective":"2018-01-01","html":"<p>Notwithstanding any other law, every corporation, during any period or periods that corporation is deemed to be a “private foundation” as defined in Section 509 of the Internal Revenue Code of 1986, shall be subject to the requirements of Section <a href=\"/corp/5260\">5260</a>.</p>","text":"Notwithstanding any other law, every corporation, during any period or periods that corporation is deemed to be a “private foundation” as defined in Section 509 of the Internal Revenue Code of 1986, shall be subject to the requirements of Section 5260.","otherVersions":[],"url":"https://blackletter.si/corporations-code/compliance-with-internal-revenue-code-9260","source":"California Legislative Information bulk export (pubinfo)"}