Pursuant to the provisions of Section 326.5 of the Penal Code of the state of California and Section 19 of Article IV of the State Constitution, those organizations exempted from the payment of Bank and Corporation Tax by Section 23701(d) of the Revenue and Taxation Code of the state of California and a contribution or gift to which would be a charitable contribution under Section 170(c)(2) of the Internal Revenue Code of 1952, are allowed to conduct bingo games in the city of Pinole, provided the organizations have first complied with the provisions of Section 5.32.020. (Ord. 347 § 1, 1976).