{"data":{"id":"us-ca/corp-9260","jurisdiction":"us-ca","citation":"CORP § 9260","heading":"","body":"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.","path":["Corporations Code - CORP","TITLE 1. CORPORATIONS [100. - 14707.]","DIVISION 2. NONPROFIT CORPORATION LAW [5000. - 10841.]","PART 4. NONPROFIT RELIGIOUS CORPORATIONS [9110. - 9690.]","CHAPTER 2. Directors and Management [9210. - 9260.]","ARTICLE 6. Compliance with Internal Revenue Code [9260. - 9260.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"b8f50a2c86e0a95a9103355d770c64875047d54894efa053af160fa476d57c51","source_id":"us-ca","stale":false,"prev":"us-ca/corp-9251","next":"us-ca/corp-9310"},"notice":"GroundRules: Original legal text. Not legal advice."}