Section 23740 Of Article 2. Taxation Of Business Income Of Certain Article 1 Organizations From California Revenue And Taxation Code >> Division 2. >> Part 11. >> Chapter 4. >> Article 2.

. Section 4911 of the Internal Revenue Code, relating to tax on excess expenditures to influence legislation, shall apply, except as otherwise provided.
  (a) Section 4911(a)(1) of the Internal Revenue Code shall not apply.
  (b) Section 4911(f)(4)(A) of the Internal Revenue Code shall include efforts to influence legislation with respect to acts, bills, resolutions, or similar items by the State Legislature.