A transfer to an individual in trust for use in caring for the transferor's burial plot is not a charitable transfer. On the other hand, a transfer or contribution to a private cemetery organization in California for deposit in the latter's perpetual or special care fund, and for use in caring for the transferor's burial plot located within the organization's cemetery, or for use in caring for the transferor's and any other person's burial plot located within the cemetery, is a charitable transfer.

Note: Reference: Section 13842, Revenue and Taxation Code.