California Code of Regulations
Title 18 - Public Revenues
Division 2.5 - State Controller
Chapter 2 - Gift Tax
Article 4.2 - Charitable Exemption
Section 15441.2 - Gifts to Public Corporations
Universal Citation: 18 CA Code of Regs 15441.2
Current through Register 2024 Notice Reg. No. 12, March 22, 2024
Gifts to public corporations include gifts to any county, city and county, city, or district of this State; to any housing authority created pursuant to the "Housing Authorities Law" of California; to the University of the State of California; and to the State Bar of California.
NOTE: Reference: Section 15441, Revenue and Taxation Code.
Disclaimer: These regulations may not be the most recent version. California may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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