{"data":{"id":"us-ca/rtc-17275.4","jurisdiction":"us-ca","citation":"RTC § 17275.4","heading":"","body":"(a) For taxable years beginning on or after January 1, 2014, a deduction for a charitable contribution to an educational organization that is a postsecondary institution or to the Key Worldwide Foundation, pursuant to Section 170 of the Internal Revenue Code, relating to charitable, etc., contributions and gifts, and a deduction for a business expense related to a payment to the Edge College and Career Network, LLC, pursuant to Section 162 of the Internal Revenue Code, relating to trade or business expenses, shall not be allowed to a taxpayer who meets all of the following conditions:\n(1) They are charged as a defendant in any of the following criminal complaints filed in the United States District Court for the District of Massachusetts:\n(A) Criminal Complaint #19-CR-10081-IT.\n(B) Criminal Complaint #19-CR-10078-RWZ.\n(C) Criminal Complaint #19-CR-10075-MLW.\n(D) Criminal Complaint #19-CR-10074-NMG.\n(E) Criminal Complaint #19-cr-10079-RWZ.\n(F) Criminal Complaint #1:19-cr-10117.\n(G) Criminal Complaint #1:19-cr-10115.\n(H) Criminal Complaint #19-cr-10131.\n(I) Criminal Complaint #1:19-cr-10116.\n(J) Criminal Complaint #1-19-cr-10080.\n(2) There is a final determination of their guilt with regard to a violation of any offense of Title 18 of the United States Code arising out of that criminal complaint.\n(3) There is a finding that they took the deduction unlawfully pursuant to the final determination of guilt described in paragraph (2), or pursuant to a determination by the Franchise Tax Board.\n(b) For purposes of this section, “final determination of guilt” means that the defendant has been convicted by verdict of a jury, accepted and recorded by the court, by a finding of the court in a case where a jury has been waived, or by a plea of guilty, and that the defendant has exhausted all appellate remedies.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 10. PERSONAL INCOME TAX [17001. - 18181.]","CHAPTER 3. Computation of Taxable Income [17071. - 17307.]","ARTICLE 6. Deductions [17201. - 17299.9.]"],"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":"81e45dd130f8d7b763ecc2efa1f95ab88208c1a09dd18d996577eca237ac38f5","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-17275.2","next":"us-ca/rtc-17275.5"},"notice":"GroundRules: Original legal text. Not legal advice."}