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§ 15442.2. Religious Charitable Gift.

18 CA ADC § 15442.2Barclays Official California Code of Regulations

Barclays California Code of Regulations
Title 18. Public Revenues
Division 2.5. State Controller (Refs & Annos)
Chapter 2. Gift Tax (Refs & Annos)
Article 4.2. Charitable Exemption
18 CCR § 15442.2
§ 15442.2. Religious Charitable Gift.
A gift to or for a conceded and established religious organization for any of its purposes will generally be considered as charitable in nature. Such a gift may be in the form of a gift for the beautification or maintenance of the organization's place of worship, for the maintenance of a cemetery operated by it, for the purchase of equipment, or for use in missionary purposes.
Note: Reference: Section 15442, Revenue and Taxation Code.
This database is current through 6/14/24 Register 2024, No. 24.
Cal. Admin. Code tit. 18, § 15442.2, 18 CA ADC § 15442.2
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