Section 24357.5.

Cal. Revenue and Taxation Code - RTC § 24357.5.
in effect
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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.

References

referencesCal. Revenue and Taxation Code - RTC § 24357.
referencesCal. Revenue and Taxation Code - RTC § 4948.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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