California Revenue and Taxation Code 17020.13 – Section 7701(k) of the Internal Revenue Code, relating to treatment …
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Section 7701(k) of the Internal Revenue Code, relating to treatment of certain amounts paid to charity, shall apply, except as otherwise provided.
(Amended by Stats. 1993, Ch. 877, Sec. 6. Effective October 6, 1993.)
Terms Used In California Revenue and Taxation Code 17020.13
- Charity: An agency, institution, or organization in existence and operating for the benefit of an indefinite number of persons and conducted for educational, religious, scientific, medical, or other beneficent purposes.