“Nonprofit organization” means any private nonprofit organization which has among its purposes the conservation of agricultural lands, and holds a tax exemption as defined under Section 501(c)(3) of the Internal Revenue Code, and further qualifies as an organization under Section 170(b)(1)(A)(vi) or 170(h)(3) of the Internal Revenue Code.
Cal. Pub. Res. Code § 10221
Definitions
Showing this section's text as in effect on January 1, 2011 (in force January 1, 2011 – January 1, 2023). 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.