22930. (a) If a nonprofit organization engaged in any solicitation
of personal property or sales solicitation for charitable purposes,
or a commercial fundraiser, as defined in Section 12599 of the
Government Code, solicits the donation of personal property for
charitable purposes, the donation of which may be deductible pursuant
to Section 17201 of the Revenue and Taxation Code, and the nonprofit
organization or commercial fundraiser states either in writing or
verbally the percentage of the donation that will be available or
used for charitable purposes, the nonprofit organization or
commercial fundraiser shall calculate, on an annual basis, that
percentage based on the gross amount received from the disposition of
the property, and the net amount paid to the charity for its
programs, after subtracting the cost incurred by the nonprofit
organization, the commercial fundraiser, or any other entity acting
on behalf of the nonprofit organization to solicit, acquire, modify,
and dispose of the property and any net income retained by the
commercial fundraiser or any other entity acting on behalf of the
nonprofit organization.
(b) If a person donates a motor vehicle, aircraft, or vessel to a
nonprofit organization engaged in any solicitation or sales
solicitation for charitable purposes or to a commercial fundraiser
for charitable purposes, as defined in Section 12599 of the
Government Code, and the donation may be deductible pursuant to
Section 17201 of the Revenue and Taxation Code, the nonprofit
organization or commercial fundraiser shall send the donor a receipt
for that property within 90 days from the date of the donation. The
receipt shall describe the donated property in terms of its model,
age, level of use, including, but not limited to, the mileage, in the
case of a vehicle, and condition, and whether a visual inspection by
the nonprofit organization or commercial fundraiser, or a
representative of the nonprofit organization or commercial
fundraiser, indicated that there were any readily apparent defects
that would materially reduce the value of the property. The receipt
shall also include the date the donation was made and shall indicate
whether the property was operable or inoperable at the time of the
donation.
(c) If the donated property is sold prior to the issuance of the
receipt described in subdivision (b), the receipt issued pursuant to
subdivision (b) shall also include all of the following:
(1) The date the property was sold.
(2) If the property was sold to a dismantler, the amount paid to
the nonprofit organization or commercial fundraiser for the property.
(3) If the property was altered subsequent to the donation and the
alteration affected the value of the property, a statement that the
property was altered and whether the alteration increased or
decreased the value of the property.
(d) The nonprofit organization or the commercial fundraiser shall
retain a copy of the receipt for its records.
(e) The provisions of this section are severable. If any provision
of this section or its application is held invalid, that invalidity
shall not affect other provisions or applications that can be given
effect without the invalid provision or application.
22930. (a) If a nonprofit organization engaged in any solicitation
of personal property or sales solicitation for charitable purposes,
or a commercial fundraiser, as defined in Section 12599 of the
Government Code, solicits the donation of personal property for
charitable purposes, the donation of which may be deductible pursuant
to Section 17201 of the Revenue and Taxation Code, and the nonprofit
organization or commercial fundraiser states either in writing or
verbally the percentage of the donation that will be available or
used for charitable purposes, the nonprofit organization or
commercial fundraiser shall calculate, on an annual basis, that
percentage based on the gross amount received from the disposition of
the property, and the net amount paid to the charity for its
programs, after subtracting the cost incurred by the nonprofit
organization, the commercial fundraiser, or any other entity acting
on behalf of the nonprofit organization to solicit, acquire, modify,
and dispose of the property and any net income retained by the
commercial fundraiser or any other entity acting on behalf of the
nonprofit organization.
(b) If a person donates a motor vehicle, aircraft, or vessel to a
nonprofit organization engaged in any solicitation or sales
solicitation for charitable purposes or to a commercial fundraiser
for charitable purposes, as defined in Section 12599 of the
Government Code, and the donation may be deductible pursuant to
Section 17201 of the Revenue and Taxation Code, the nonprofit
organization or commercial fundraiser shall send the donor a receipt
for that property within 90 days from the date of the donation. The
receipt shall describe the donated property in terms of its model,
age, level of use, including, but not limited to, the mileage, in the
case of a vehicle, and condition, and whether a visual inspection by
the nonprofit organization or commercial fundraiser, or a
representative of the nonprofit organization or commercial
fundraiser, indicated that there were any readily apparent defects
that would materially reduce the value of the property. The receipt
shall also include the date the donation was made and shall indicate
whether the property was operable or inoperable at the time of the
donation.
(c) If the donated property is sold prior to the issuance of the
receipt described in subdivision (b), the receipt issued pursuant to
subdivision (b) shall also include all of the following:
(1) The date the property was sold.
(2) If the property was sold to a dismantler, the amount paid to
the nonprofit organization or commercial fundraiser for the property.
(3) If the property was altered subsequent to the donation and the
alteration affected the value of the property, a statement that the
property was altered and whether the alteration increased or
decreased the value of the property.
(d) The nonprofit organization or the commercial fundraiser shall
retain a copy of the receipt for its records.
(e) The provisions of this section are severable. If any provision
of this section or its application is held invalid, that invalidity
shall not affect other provisions or applications that can be given
effect without the invalid provision or application.
22930. (a) If a nonprofit organization engaged in any solicitation
of personal property or sales solicitation for charitable purposes,
or a commercial fundraiser, as defined in Section 12599 of the
Government Code, solicits the donation of personal property for
charitable purposes, the donation of which may be deductible pursuant
to Section 17201 of the Revenue and Taxation Code, and the nonprofit
organization or commercial fundraiser states either in writing or
verbally the percentage of the donation that will be available or
used for charitable purposes, the nonprofit organization or
commercial fundraiser shall calculate, on an annual basis, that
percentage based on the gross amount received from the disposition of
the property, and the net amount paid to the charity for its
programs, after subtracting the cost incurred by the nonprofit
organization, the commercial fundraiser, or any other entity acting
on behalf of the nonprofit organization to solicit, acquire, modify,
and dispose of the property and any net income retained by the
commercial fundraiser or any other entity acting on behalf of the
nonprofit organization.
(b) If a person donates a motor vehicle, aircraft, or vessel to a
nonprofit organization engaged in any solicitation or sales
solicitation for charitable purposes or to a commercial fundraiser
for charitable purposes, as defined in Section 12599 of the
Government Code, and the donation may be deductible pursuant to
Section 17201 of the Revenue and Taxation Code, the nonprofit
organization or commercial fundraiser shall send the donor a receipt
for that property within 90 days from the date of the donation. The
receipt shall describe the donated property in terms of its model,
age, level of use, including, but not limited to, the mileage, in the
case of a vehicle, and condition, and whether a visual inspection by
the nonprofit organization or commercial fundraiser, or a
representative of the nonprofit organization or commercial
fundraiser, indicated that there were any readily apparent defects
that would materially reduce the value of the property. The receipt
shall also include the date the donation was made and shall indicate
whether the property was operable or inoperable at the time of the
donation.
(c) If the donated property is sold prior to the issuance of the
receipt described in subdivision (b), the receipt issued pursuant to
subdivision (b) shall also include all of the following:
(1) The date the property was sold.
(2) If the property was sold to a dismantler, the amount paid to
the nonprofit organization or commercial fundraiser for the property.
(3) If the property was altered subsequent to the donation and the
alteration affected the value of the property, a statement that the
property was altered and whether the alteration increased or
decreased the value of the property.
(d) The nonprofit organization or the commercial fundraiser shall
retain a copy of the receipt for its records.
(e) The provisions of this section are severable. If any provision
of this section or its application is held invalid, that invalidity
shall not affect other provisions or applications that can be given
effect without the invalid provision or application.
