California Revenue and Taxation Code

§ 24359

RTC § 24359 Effective Jan 1, 1998Div. 2 · Part 11 · Ch. 7 · Art. 1

Statute text

For purposes of Sections 24357 to 24359, inclusive, the term “charitable contribution” means a contribution or gift to or for the use of—

(a)A state, a possession of the United States, or any political subdivision of any of the foregoing, or the United States or the District of Columbia, but only if the contribution or gift is made for exclusively public purposes.

(b)A corporation, trust, or community chest, fund, or foundation—

…

Legislative history

Amended by Stats. 1997, Ch. 605, Sec. 89. Effective January 1, 1998.