§ 113841
89 words·~1 min read·
/ca/health-and-safety-code/113841A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
“Nonprofit charitable organization” means either of the following:
(a)A corporation incorporated pursuant to the Nonprofit Corporation Law (Division 2 (commencing with Section 5000) of Title 1 of the Corporations Code), that is exempt from taxation pursuant to paragraphs
(1)to (10), inclusive, and paragraph
(19)of Section 501(c) of the Internal Revenue Code and Section 23701d of the Revenue and Taxation Code.
(b)An organization that was organized and is in operation for charitable purposes and meets the requirements of Section 214 of the Revenue and Taxation Code.