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§ 15442.5. Gifts for Indigent and Dependent People.

18 CA ADC § 15442.5Barclays 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 § 15442.5
§ 15442.5. Gifts for Indigent and Dependent People.
Currentness
Commonly within the category of charitable gifts are gifts for the use of widows and orphans, gifts for placing and maintaining free beds in hospitals for deserving sick people in indigent circumstances, gifts to orphan asylums, and gifts to public institutions for the blind.
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, § 15442.5, 18 CA ADC § 15442.5
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