Any organization applying for a bingo license shall submit with its application therefor a certification from the Franchise Tax Board of tax exempt status under California Revenue and Taxation Code Section 23701(d), and a certification for the Department of Internal Revenue that a contribution or gift to the applicant would be a charitable contribution under Section 170(c)(2) of the U.S. Internal Revenue Code of 1954, as amended. (Ord. 353 Ch. 4(n) § 5, 1977)