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DIVISION 2. OTHER TAXES 6001-60709›PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS 18401-19802›CHAPTER 3. Voluntary Contributions 18701-18906›ARTICLE 7.5. Type 1 Diabetes Research Fund 18781-18784

§ 18781.5

California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California

For purposes of this article:

(a) An “authorized diabetes research organization” means either:

(1) A university, located within the state, with a research program.

(2) A nonprofit charitable organization exempt from federal income tax as an organization described in Section 501(c)(3) of the Internal Revenue Code that engages in research.

(b) “Research” shall include, but not be limited to, expenditures to develop and advance the understanding, techniques, and modalities effective in the cure, screening, and treatment of type 1 diabetes.

(Added by Stats. 2016, Ch. 468, Sec. 1. (AB 2430) Effective January 1, 2017. Inoperative on date prescribed in Section 18784. Repealed, pursuant to Section 18784, on December 1 following inoperative date.)

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