{"code":"GOV","codeName":"Government Code","section":"7230","citation":"Gov. Code, § 7230","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"TITLE 1. GENERAL [100. - 7931.000.]","url":"https://blackletter.si/government-code/title-1"},{"name":"DIVISION 7. MISCELLANEOUS [6000. - 7599.200.]","url":"https://blackletter.si/government-code/title-1/division-7"},{"name":"CHAPTER 14.6. Tax-Exempt Organizations [7230. - 7230.]","url":"https://blackletter.si/government-code/title-1/division-7/chapter-14.6"}],"history":"Added by Stats. 2025, Ch. 451, Sec. 1.   (AB 1318)   Effective October 7, 2025.","effective":"2025-10-07","html":"<p>Notwithstanding any other law, and unless the context clearly requires otherwise, whenever any reference to Section <a href=\"/gov/501\">501</a>(c)(3) of the Internal Revenue Code appears in any statute, regulation, or contract, or in any other code, with respect to determining eligibility for any state grant or service contract, or the disbursement of state or local funds, it shall also be deemed to refer to Section <a href=\"/rtc/23701d\">23701d</a> of the Revenue and Taxation Code.</p>","text":"Notwithstanding any other law, and unless the context clearly requires otherwise, whenever any reference to Section 501(c)(3) of the Internal Revenue Code appears in any statute, regulation, or contract, or in any other code, with respect to determining eligibility for any state grant or service contract, or the disbursement of state or local funds, it shall also be deemed to refer to Section 23701d of the Revenue and Taxation Code.","otherVersions":[],"url":"https://blackletter.si/government-code/tax-exempt-organizations-7230","source":"California Legislative Information bulk export (pubinfo)"}