{"code":"RTC","codeName":"Revenue and Taxation Code","section":"24357.5","citation":"Rev. & Tax. Code, § 24357.5","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 11. CORPORATION TAX LAW [23001. - 25141.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-11"},{"name":"CHAPTER 7. Net Income [24341. - 24449.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-11/chapter-7"},{"name":"ARTICLE 1. Deductions [24341. - 24383.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-11/chapter-7/article-1"}],"history":"Amended by Stats. 1984, Ch. 938, Sec. 29.   Effective September 7, 1984.","effective":"1984-09-07","html":"<p>No deduction shall be allowed under Section <a href=\"/rtc/24357\">24357</a> for a contribution to or for the use of an organization or trust described in Section <a href=\"/rtc/4948\">4948</a>(c)(4) of the Internal Revenue Code.</p>","text":"No deduction shall be allowed under Section 24357 for a contribution to or for the use of an organization or trust described in Section 4948(c)(4) of the Internal Revenue Code.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/deductions-24357-5","source":"California Legislative Information bulk export (pubinfo)"}