Revenue and Taxation Code section 23704.3


Section 501(o) of the Internal Revenue Code, relating to treatment of hospitals participating in provider-sponsored organizations, shall apply, except that the reference to Section 501(c)(3) of the Internal Revenue Code, relating to charitable organizations, shall be modified to refer to Section 23701d.

Source: Section 23704.3, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=23704.­3.­ (updated Jan. 1, 2001; accessed Jul. 7, 2025).

Green check means up to date. Up to date

Verified:
Jul. 7, 2025

§ 23704.3's source at ca​.gov