California Code of Regulations
Title 18 - Public Revenues
Division 2.5 - State Controller
Chapter 1 - Inheritance Tax
Article 5.1 - Charitable Exemption
Section 13842.1 - Charitable Transfer Generally
Universal Citation: 18 CA Code of Regs 13842.1
Current through Register 2024 Notice Reg. No. 12, March 22, 2024
In general, a charitable transfer includes any transfer for the benefit of an indefinite number of unnamed persons and designed to do any of the following:
(a) Bring them under the influence of religion or education.
(b) Relieve them from disease or suffering.
(c) Assist them to establish themselves in life.
(d) Erect or maintain public buildings or works.
(e) Otherwise lessen the burdens or make better the conditions of the general public or some class of the general public.
NOTE: Reference: Section 13842, Revenue and Taxation Code.
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