BlackletterCalifornia law

Corporations Code § 9260

ARTICLE 6. Compliance with Internal Revenue Code

Current as of September 28, 2026Corp. Code, § 9260Official source ↗

Amended by Stats. 2017, Ch. 516, Sec. 2. (SB 363) Effective January 1, 2018.

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.