A gift to an individual in trust for use in caring for the donor's burial plot is not a charitable gift. On the other hand, a gift 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 donor's burial plot located within the organization's cemetery, or for use in caring for the donor's and any other person's burial plot located within the cemetery, is a charitable gift.

Note: Reference: Section 15442, Revenue and Taxation Code.