Cal. Revenue and Taxation Code § 17275.4

(a) For taxable years beginning on or after January 1, 2014, a deduction for a charitable contribution to an educational organization that is a postsecondary institution or to the Key Worldwide Foundation, pursuant to Section 170 of the Internal Revenue Code, relating to charitable, etc., contributions and gifts, and a deduction for a business expense related to a payment to the Edge College and Career Network, LLC, pursuant to Section 162 of the Internal Revenue Code, relating to trade or business expenses, shall not be allowed to a taxpayer who meets all of the following conditions: (1) They are charged as a defendant in any of the following criminal complaints filed in the United States District Court for the District of Massachusetts: (A) Criminal Complaint #19-CR-10081-IT. (B) Criminal Complaint #19-CR-10078-RWZ. (C) Criminal Complaint #19-CR-10075-MLW. (D) Criminal Complaint #19-CR-10074-NMG. (E) Criminal Complaint #19-cr-10079-RWZ. (F) Criminal Complaint #1:19-cr-10117. (G) Criminal Complaint #1:19-cr-10115. (H) Criminal Complaint #19-cr-10131. (I) Criminal Complaint #1:19-cr-10116. (J) Criminal Complaint #1-19-cr-10080. (2) There is a final determination of their guilt with regard to a violation of any offense of Title 18 of the United States Code arising out of that criminal complaint. (3) There is a finding that they took the deduction unlawfully pursuant to the final determination of guilt described in paragraph (2), or pursuant to a determination by the Franchise Tax Board. (b) For purposes of this section, “final determination of guilt” means that the defendant has been convicted by verdict of a jury, accepted and recorded by the court, by a finding of the court in a case where a jury has been waived, or by a plea of guilty, and that the defendant has exhausted all appellate remedies.