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§ 15442.6. Gifts for Benefit of Animals.

18 CA ADC § 15442.6Barclays 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 § 15442.6
§ 15442.6. Gifts for Benefit of Animals.
Currentness
Charitable gifts are not limited to those for the benefit of mankind, but may also take form as gifts for the benefit of animals, as, for example, to prevent cruelty to them.
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, § 15442.6, 18 CA ADC § 15442.6
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