“Nonprofit corporation” means an institution to which contributions have been determined by the United States Internal Revenue Service to be tax-deductible pursuant to Section 501(c)(3) of Title 26 of the Internal Revenue Code, subject to the limitations described in Section 94874.1.
(Added by Stats. 2020, Ch. 153, Sec. 3. (AB 70) Effective January 1, 2021. Repealed as of January 1, 2022, pursuant to Section 94950.)