ARTICLE 6. Compliance with Internal Revenue Code [9260. - 9260.]

Cal. Corporations Code - CORP 6.
in effect

Cal. Corporations Code - CORP § 9260. Section 9260.

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.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

Starting a business in California? California LLC guide: costs and requirements