Any other provision of law notwithstanding, 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 1954 as amended by Section 101 of the Tax Reform Act of 1969, shall be subject to the requirements of Section 5260.
Cal. Corp. Code § 9260
Compliance with Internal Revenue Code
Showing this section's text as in effect on January 1, 2011 (in force January 1, 2011 – January 1, 2017). View current text →
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.