{"data":{"id":"us-ca/rtc-24357.5","jurisdiction":"us-ca","citation":"RTC § 24357.5","heading":"","body":"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.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 11. CORPORATION TAX LAW [23001. - 25141.]","CHAPTER 7. Net Income [24341. - 24449.]","ARTICLE 1. Deductions [24341. - 24383.]"],"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":"66b966399ab4852381b903203f0b7f1ff6fa16fbbe8f34738bfd306d3917d6ed","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-24357.4","next":"us-ca/rtc-24357.6"},"notice":"GroundRules: Original legal text. Not legal advice."}