California Code of Regulations
Title 18 - Public Revenues
Division 2.5 - State Controller
Chapter 2 - Gift Tax
Article 4.2 - Charitable Exemption
- Section 15441 - Gifts to State of California
- Section 15441.1 - Gifts to United States
- Section 15441.2 - Gifts to Public Corporations
- Section 15442 - Charitable Organization
- Section 15442.1 - Charitable Gift Generally
- Section 15442.2 - Religious Charitable Gift
- Section 15442.3 - Gift for Care of Cemetery Plot
- Section 15442.4 - Educational Charitable Gift
- Section 15442.5 - Gifts for Indigent and Dependent People
- Section 15442.6 - Gifts for Benefit of Animals
- Section 15442.7 - Gift for Promotion of Political Purposes
- Section 15442.8 - Proof Required
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