California Code, Revenue and Taxation Code - RTC § 3772.5

(a) “Low-income persons” means persons and families of low or moderate income, as defined by Section 50093 of the Health and Safety Code.

(b) “Nonprofit organization” means a nonprofit organization incorporated pursuant to Part 2 (commencing with Section 5110) of Division 2 of Title 1 of the Corporations Code for the purpose of acquisition of either of the following:

(c) “Rehabilitation” means repairs and improvements to a substandard building, as defined inSection 17920.3 of the Health and Safety Code, necessary to make it a building that is not a substandard building.