Notwithstanding any other law, and unless the context clearly requires otherwise, whenever any reference to Section 501(c)(3) of the Internal Revenue Code appears in any statute, regulation, or contract, or in any other code, with respect to determining eligibility for any state grant or service contract, or the disbursement of state or local funds, it shall also be deemed to refer to Section 23701d of the Revenue and Taxation Code.
Chapter 14.6Tax-Exempt Organizations
Section § 7230
This law says that whenever Section 501(c)(3) of the Internal Revenue Code is mentioned in relation to determining who can receive state grants or contracts in California, it should be considered a reference to Section 23701d of the California Revenue and Taxation Code. This means that both sections are equally important when deciding grant eligibility or how state or local funds are distributed.
501(c)(3) reference state grant eligibility service contract eligibility disbursement of funds Revenue and Taxation Code 23701d California grants local fund distribution nonprofit eligibility tax-exempt status IRS code equivalent state contracts fund eligibility determination California tax code grant application criteria nonprofit funding
