An Administrator's Guide to California Private School Law

2480 Pen. Code, § 320.5, subd. (f)(2). 2481 Pen. Code, § 320.5(f)(2). 2482 18 U.S.C. §§ 1302 & 1304.

2483 18 U.S.C. § 1307, subd. (a)(2). 2484 Pen. Code, §§ 320, 321, & 322. 2485 Pen. Code, § 325. 2486 Pen. Code, § 320.5, subds. (i) & (j); Cal. Code Regs., tit. 11, §§ 425 & 426.

2487 82 Ops. Cal. Atty. Gen. 12 (1999). 2488 82 Ops. Cal. Atty. Gen. 12 (1999). 2489 82 Ops. Cal. Atty. Gen. 12 (1999). 2490 Pen. Code, § 320.5, subd. (m). 2491 Pen. Code, §§ 320, 321, & 322; Cal. Code Regs., tit. 11, §§ 425 & 426. 2492 Pen. Code, § 320.5, subd. (h)(8). 2493 Nonprofit Organizations , Publication 18, California Department of Tax and Fee Administration (April 2018), p. 5, < http://www.cdtfa.ca.gov/formspubs/pub18.pdf. > 2494 Nonprofit Organizations , Publication 18, California Department of Tax and Fee Administration (April 2018), pp. 6, 11, 15,< http://www.cdtfa.ca.gov/formspubs/pub18.pdf.> 2495 Nonprofit Organizations , Publication 18, California Department of Tax and Fee Administration (April 2018), p. 11, < http://www.boe.ca.gov/pdf/pub18.pdf .> 2496 Nonprofit Organizations , Publication 18, California Department of Tax and Fee Administration (April 2018), p. 11., < http://www.cdtfa.ca.gov/formspubs/pub18.pdf. > 2497 Private nonprofit schools are usually considered charities. Int. Rev. Code, § 170(c); Advising California Nonprofit Corporations (3d ed Cal CEB 2016) Charity Auctions, § 15.22.). 2498 IRS Publication 1771 (Rev. 3-2016): Charitable Contributions – Substantiation and Disclosure Requirements at < https://www.irs.gov/pub/irs-pdf/p1771.pdf > 2499 IRS Publication 1771 (Rev. 3-2016): Charitable Contributions – Substantiation and Disclosure Requirements at < https://www.irs.gov/pub/irs-pdf/p1771.pdf .> 2500 IRS Publication 1771 (Rev. 3-2016): Charitable Contributions – Substantiation and Disclosure Requirements at < https://www.irs.gov/pub/irs-pdf/p1771.pdf . > 2501 Int. Rev. Code § 6115(a)-(b); IRS Publication 1771 (Rev. 3-2016): Charitable Contributions – Substantiation and Disclosure Requirements at < https://www.irs.gov/pub/irs-pdf/p1771.pdf .> 2502 See , Charitable Contributions – Quid Pro Quo Contributions < https://www.irs.gov/charities-non- profits/charitable-organizations/charitable-contributions-quid-pro-quo-contributions .> 2503 See , Charitable Contributions – Quid Pro Quo Contributions < https://www.irs.gov/charities-non- profits/charitable-organizations/charitable-contributions-quid-pro-quo-contributions .> 2504 Int. Rev. Code § 170(f)(8); IRS Publication 1771 (Rev. 3-2016): Charitable Contributions – Substantiation and Disclosure Requirements at < https://www.irs.gov/pub/irs-pdf/p1771.pdf > 2505 Int.Rev. Code § 170(f)(8)(A)-(B); IRS Publication 1771 (Rev. 3-2016): Charitable Contributions – Substantiation and Disclosure Requirements at< https://www.irs.gov/pub/irs-pdf/p1771.pdf . > 2506 Int. Rev. Code § 170(f)(12) & Bus. & Prof. Code § 22930.

2507 Int. Rev. Code § 170(f)(12)(B)(iii). 2508 Int. Rev. Code § 170(f)(12)(C)(ii).

An Administrator’s Guide to California Private School Law ©2019 Liebert Cassidy Whitmore 740