Section 17275.5 - Applicability of IRC Section 170(a) No deduction shall be denied under Section 170(f)(8) of the Internal Revenue Code, relating to substantiation requirement for certain contributions, upon a showing that the requirements in Section 170(f)(8) of the Internal Revenue Code have been met with respect to that contribution for federal purposes.(b) Section 170(f)(10)(F) of the Internal Revenue Code, relating to excise tax on premiums paid, shall not apply.(c) The provisions of Section 170(f)(11)(E) of the Internal Revenue Code, relating to qualified appraisal and appraiser, shall apply to appraisals prepared with respect to returns or submissions filed on or after January 1, 2010.(d) Section 170(f)(13) of the Internal Revenue Code, relating to contributions of certain interests in buildings located in registered historic districts, shall not apply.(e) Section 170(f)(18) of the Internal Revenue Code, relating to contributions to donor advised funds, shall not apply.(f) For contributions made on or after January 1, 2024, the amendments made by Section 605(b) of Public Law 117-328 adding paragraph (19) to Section 170(f) of the Internal Revenue Code, relating to certain qualified conservation contributions, shall apply.Ca. Rev. and Tax. Code § 17275.5
Amended by Stats 2024 ch 34 (SB 167),s 21, eff. 6/27/2024.Amended by Stats 2010 ch 14 (SB 401),s 27, eff. 1/1/2011.Amended by Stats 2002 ch 34 (SB 657),s 18, eff. 5/8/2002.Amended by Stats 2002 ch 35 (AB 1122),s 18, eff. 5/8/2002. See Stats 2002 ch 35 (AB 1122), s 66.