California Code of Regulations
Title 18 - Public Revenues
Division 2.5 - State Controller
Chapter 1 - Inheritance Tax
Article 5.1 - Charitable Exemption
Section 13842.2 - Religious Charitable Transfer
Universal Citation: 18 CA Code of Regs 13842.2
Current through Register 2024 Notice Reg. No. 12, March 22, 2024
A transfer to or for a conceded and established religious organization for any of its purposes will generally be considered as charitable in nature. Such a transfer 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 13842, Revenue and Taxation Code.
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