(a) Section 7701(n) of the Internal Revenue Code, relating to convention or association of churches, shall apply, except as otherwise provided.
(b) The phrase “this part” shall be substituted for “this title” in Section 7701(n) of the Internal Revenue Code.
(Added by Stats. 2010, Ch. 14, Sec. 3. (SB 401) Effective January 1, 2011.)