Cal. Evidence Code § 1270 : California Evidence Code — Hearsay Evidence — Exceptions To The Hearsay Rule — Business Records — "A business" Date: 31 Aug 2016 TEXT PDF Current through the 2016 Legislative Session As used in this article, "a business" includes every kind of business, governmental activity, profession, occupation, calling, or operation of institutions, whether carried on for profit or not. Ca. Evid. Code § 1270