Revenue and Taxation Code § 23704.5

ARTICLE 1. Exemptions From This Part

Current as of September 28, 2026Rev. & Tax. Code, § 23704.5Official source ↗

Repealed and added by Stats. 2000, Ch. 252, Sec. 30. Effective January 1, 2001.

Section 501(h) of the Internal Revenue Code, relating to expenditures by public charities engaged in activities to influence legislation, shall apply, except as otherwise provided.

(a) The reference to Section 501(a) of the Internal Revenue Code, relating to exemption from taxation, shall be modified to refer to Section 23701.

(b) The reference to Section 501(c)(3) of the Internal Revenue Code, relating to charitable organizations, shall be modified to refer to Section 23701d.