Gov. Code, § 7230 · Chapter 14.6. Tax-Exempt Organizations
Gov. Code, § 7230
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
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.
Notes and commentary — not statutory text
History
Added by Stats. 2025, Ch. 451, Sec. 1. (AB 1318) Effective October 7, 2025.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=GOV§ionNum=7230.
- Text hash
- sha256 0505e2dac001812d95910c03f8396504f6d0caf04ec9b39d34407ae1dc557ad2
- Composed by
- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
This section cites
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Revenue and Taxation Code
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.