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.
Cal. Corp. Code § 9260
Compliance with Internal Revenue Code
Known as the Nonprofit Religious Corporation Law
The act spans §§ 9110–9690 (87 sections).
Amended by Stats. 2017, Ch. 516, Sec. 2
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.