Rev. & Tax. Code, § 24359.1 · Article 1. Deductions
Rev. & Tax. Code, § 24359.1
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
Notwithstanding any other provision of law, any credit or deduction allowed by Section 23606 or 24357.8 shall not be disallowed on the basis that the contribution is made for the primary or incidental purpose of benefiting the donor in any of the following ways:
(a) Encouraging institutions to interest and train students to use a computer, scientific equipment, or apparatus, thereby enlarging the future potential market by developing prospective purchases.
(b) Developing and maintaining a favorable public image.
Notes and commentary — not statutory text
History
Amended by Stats. 1991, Ch. 472, Sec. 29. Effective October 2, 1991.
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=RTC§ionNum=24359.1.
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- sha256 1d70dd08d588f5fe97c697f1f2d5e9a145638776eb569424e3cb9d52ada5b5b8
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- 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
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