Cal. Health & Safety Code § 122354.5
(b)
(d)
(e)
(1) For purposes of this section, the following definitions apply:
(A) An “animal rescue group” is any not-for-profit organization that has tax-exempt status under Section 501(c)(3) of the Internal Revenue Code, whose mission and practice is, in whole or significant part, the rescue and placement of animals into permanent homes, and that meets the following requirements: