{"data":{"id":"us-ca/rtc-23704.3","jurisdiction":"us-ca","citation":"RTC § 23704.3","heading":"","body":"Section 501(o) of the Internal Revenue Code, relating to treatment of hospitals participating in provider-sponsored organizations, shall apply, except that the reference to Section 501(c)(3) of the Internal Revenue Code, relating to charitable organizations, shall be modified to refer to Section 23701d.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 11. CORPORATION TAX LAW [23001. - 25141.]","CHAPTER 4. Exempt Corporations [23701. - 23778.]","ARTICLE 1. Exemptions From This Part [23701. - 23712.]"],"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":"e4922d3f5984195c473e037198a9b774c01d99cf3a1bf91a18fe995272e82183","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-23704","next":"us-ca/rtc-23704.4"},"notice":"GroundRules: Original legal text. Not legal advice."}