California Revenue and Taxation Code

§ 23704

RTC § 23704 Effective Jan 1, 2001Div. 2 · Part 11 · Ch. 4 · Art. 1

Section 501(e) of the Internal Revenue Code, relating to cooperative hospital service organizations, shall apply, except as otherwise provided.

(a)References to Section 501(c)(3) of the Internal Revenue Code, relating to charitable organizations, shall be modified to refer to Section 23701d.

(b)References to Section 501(a) of the Internal Revenue Code, relating to exemptions, shall be modified to refer to Section 23701.

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Legislative history

Repealed and added by Stats. 2000, Ch. 252, Sec. 24. Effective January 1, 2001.