Prior to an organization conducting a bingo game in the city of Pinole as allowed by this chapter, the organization shall have filed with the director of finance of the city, certificates of the Franchise Tax Board and the U.S. Internal Revenue Service that will show that the organization is currently exempted from the payment of the Bank and Corporation Tax by Section 23701(d) of the Revenue and Taxation Code and that a contribution or gift to the organization would be a charitable contribution under Section 170(c)(2) of the Internal Revenue Code of 1952. (Ord. 347 § 2, 1976).