TITLE 1. CORPORATIONS 100-14631›DIVISION 2. NONPROFIT CORPORATION LAW 5000-10841›PART 4. NONPROFIT RELIGIOUS CORPORATIONS 9110-9690›CHAPTER 2. Directors and Management 9210-9260›ARTICLE 6. Compliance with Internal Revenue Code 9260-9260

§ 9260

California Corporations Code · 2020-11 edition · updated 2026-10-04 · California

Notwithstanding any other law, 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 1986, shall be subject to the requirements of Section 5260.

(Amended by Stats. 2017, Ch. 516, Sec. 2. (SB 363) Effective January 1, 2018.)

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California Corporations Code

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