Revenue and Taxation Code section 24357.5

No deduction shall be allowed under Section 24357 for a contribution to or for the use of an organization or trust described in Section 4948(c)(4) of the Internal Revenue Code.

Source: Section 24357.5, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=24357.5. (updated Sep. 7, 1984; accessed Sep. 14, 2026).

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Sep. 14, 2026

§ 24357.5's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_24357.5

Original Source: Section 24357.5, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=24357.5. (last accessed May 12, 2025).