Section 113841 Of Chapter 2. Definitions From California Health And Safety Code >> Division 104. >> Part 7. >> Chapter 2.
113841
. "Nonprofit charitable organization" means either of the
following:
(a) A corporation incorporated pursuant to the Nonprofit
Corporation Law (Division 2 (commencing with Section 5000) of Title 1
of the Corporations Code), that is exempt from taxation pursuant to
paragraphs (1) to (10), inclusive, and paragraph (19) of Section 501
(c) of the Internal Revenue Code and Section 23701d of the Revenue
and Taxation Code.
(b) An organization that was organized and is in operation for
charitable purposes and meets the requirements of Section 214 of the
Revenue and Taxation Code.